| LO G-1 | Define variables sampling and understand when it is used in the audit. |
| LO G-2 | Understand the basic process underlying monetary unit sampling (MUS) and when to use it. |
| LO G-3 | Identify the factors affecting the size of an MUS sample and calculate the sample size for an MUS application. |
| LO G-4 | Evaluate the sample results for an MUS by calculating the projected misstatement, incremental allowance for sampling risk, and basic allowance for sampling risk. |
| LO G-5 | Understand the basic process underlying classical variables sampling and the use of classical variables sampling in an audit. |
| LO G-6 | Understand the use of nonstatistical sampling for variables sampling. |
