Sampling Strategies in Circular A-133 Audits: Ensuring Compliance

Developing an Audit Sampling Plan, Analyzing and Reporting Deviations, and Distinguishing OMB A-133 and Financial Audit Requirements

Recording of a 110-minute CPE webinar with Q&A

Conducted on Wednesday, December 16, 2015

Recorded event now available

or call 1-800-926-7926
Program Materials

This webinar will prepare Single Audit auditors to understand sampling concepts applicable to an audit conducted under OMB Circular A-133 and help you apply these concepts to the compliance audit component of a Single Audit.


It isn’t enough for practitioners to understand that sampling may involve statistical or non-statistical sampling. Professionals handling Circular A-133 audits of program audits need to fully understand the specific nature of sampling required for Single Audits.

You will get answers and solutions to key sampling questions: the correct sample size for a particular A-133 test to support an opinion on compliance.

Our panel will share their experiences and offer best practices in performing sampling in a Single Audit environment. You will hone your knowledge through the panel’s real world examples on how your decisions and judgments impact the auditor’s approach to sampling.

Listen as our panel of accounting veterans experienced in developing and implementing sampling strategies offers you best practices to use on Circular A-133 audits. You will have a better understanding of techniques for planning and performing audit sampling procedures for Single Audits.



  1. (OMB) Circular A-133 general requirements
  2. Determining the size of tests of controls over compliance
  3. Linking tests of compliance with control test results
  4. Tests of compliance (substantive tests)
  5. Projection of compliance test results
  6. Reporting deficiencies and issuing a compliance opinion
  7. Requirements for financial statement auditing and key differences


The panel will review these and other key issues:

  • Sampling concepts applicable to an OMB Circular A-133 compliance audit
  • How the compliance sampling guidance differs from the financial audit sampling guidance that is used in Single Audits
  • How samples can be designed to meet more than one purpose (dual-purpose testing)
  • Considerations when documenting audit sampling tests of controls over compliance and substantive tests of compliance
  • Suggestions on efficient compliance with the requirements
  • Defining the population and the sampling unit and how the auditor considered the completeness of the population
  • Areas of common deficiencies as cited in inspections and peer reviews


Collette Cummins, CPA
Collette Cummins, CPA

Managing Director, Auditing Methodologies
Grant Thornton

Ms. Cummins is assigned to the firm's National Professional Standards Group and has more than 10 years of...  |  Read More

Lynford Graham
Lynford Graham

Bentley University

Mr. Graham has more than 30 years of public accounting experience in audit practice and in various firm policy...  |  Read More

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