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Audit sampling

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Audit Sampling
Audit Sampling Defined ,[object Object]
Advantages of Statistical Sampling ,[object Object],[object Object],[object Object]
Requirements of Audit Sampling Plans ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Selection of Random Sample ,[object Object],[object Object],[object Object],[object Object],[object Object]
Terminology ,[object Object],[object Object],[object Object],[object Object]
Types of Statistical Sampling Plans ,[object Object],[object Object],[object Object],[object Object]
Attribute Sampling Applied To Tests Of Controls ,[object Object],[object Object]
Sampling Risk for Tests of Controls ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Correct Decision Incorrect Decision (Risk of Assessing Control Risk Too High) Incorrect Decision (Risk of Assessing Control Risk Too Low) Correct Decision
Attribute Sampling for Tests of Controls ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Planning Performance Evaluation Documentation
Discovery Sampling ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Nonstatistical Attributes Sampling ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Audit Sampling for Substantive Tests ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Planning Performance Evaluation Documentation
Audit Sampling for Substantive Tests Sampling Risk ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Correct Decision Incorrect Decision (Risk of Incorrect Rejection) Incorrect Decision (Risk of Incorrect Acceptance) Correct Decision
Risk of Incorrect Acceptance (RIA) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Classic Variables Sampling ,[object Object],[object Object],[object Object],[object Object],[object Object]
Mean Per-unit (MPU) Estimation Determining the Sample Size ,[object Object],[object Object],[object Object],[object Object]
Mean Per-unit (MPU) Estimation Determining the Sample Size Standard deviation Population SD Sample SD
MPU Estimation Determining the Sample Size ,[object Object],TM = tolerable misstatement U a = Incorrect acceptance coefficient (Table 9-8) U r = incorrect rejection coefficient (Table 9-8)
MPU Estimation Adjusted Allowance for Sampling Risk ,[object Object],[object Object],[object Object],[object Object],[object Object]
MPU Estimation ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Nonstatistical Variables Sampling ,[object Object],[object Object],[object Object]
Nonstatistical Variables Sampling ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Probability-proportional-to-size (PPS) Sampling ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
PPS Sampling Determination of Sample Size PBV = population book value RF = reliability factor (Table 9-14) TM = tolerable misstatement EM = expected misstatement EF = expansion factor (Table 9-15)
PPS Sampling Sample Selection ,[object Object],SI = sampling interval PBV = population book value n = sample size
PPS Sampling Evaluation of Sample Results ULM = upper limit on misstatement PM = projected misstatement BP = basic precision IA = incremental allowance Allowance for sampling risk
PPS Sampling Evaluation of Sample Results ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
PPS Sampling Evaluation of Sample Results ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
PPS Sampling Evaluation of Sample Results ,[object Object],[object Object],[object Object]

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Audit sampling

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  • 18. Mean Per-unit (MPU) Estimation Determining the Sample Size Standard deviation Population SD Sample SD
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  • 25. PPS Sampling Determination of Sample Size PBV = population book value RF = reliability factor (Table 9-14) TM = tolerable misstatement EM = expected misstatement EF = expansion factor (Table 9-15)
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  • 27. PPS Sampling Evaluation of Sample Results ULM = upper limit on misstatement PM = projected misstatement BP = basic precision IA = incremental allowance Allowance for sampling risk
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Notes de l'éditeur

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