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ID:12044457
大小:27.91 KB
页数:26页
时间:2018-07-15
《-第十章 审计测试中的抽样技术(- tenth chapter sampling technology in audit test)》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、88-第十章审计测试中的抽样技术(88-tenthchaptersamplingtechnologyinaudittest)Thetenthchapter:SamplingTechnologyinaudittestFirst,outline(1)summaryofauditsampling(two)theapplicationofsamplingtechniqueincontroltest(three)theuseofsamplingtechniquesinsubstantivetestingTwo,thekeyanddifficultpoin
2、tsofthischapter(1)summaryofauditsampling1.definitionofauditsampling(1)theconceptofauditsampling.Auditsamplingreferstothemethodthatthecertifiedpublicaccountantselectsacertainnumberofsamplesfromtheauditobjectintheprocessofimplementingtheauditprocedure,andinfertheoverallcharact
3、eristicsoftheauditobjectaccordingtothetestresults.(2)auditsamplingisapplicabletobothcontrolandsubstantivetests,butisnotapplicabletoallproceduresinthesetests,andisnotnormallyusedforinquiry,observationandanalyticalreviewprocedures.(3)auditsamplingisdifferentfromdetailedaudit.(
4、4)auditsamplingisalsodifferentfromspotchecksAsakindoftechnology,spotcheckcanbeusedtounderstandthesituation,determinetheauditfocus,obtainauditevidence,andthereisnostrictrequirementinuse.Auditsamplingneedstousespotchecktechnology,butmoreimportantworkistomakescientificsamplingd
5、ecisionaccordingtoauditpurposeandenvironmentalrequirements.(5)thebasicobjectiveofauditsamplingUndertheconditionoflimitedauditresources,sufficientandappropriateauditevidenceiscollectedtoformandsupporttheauditconclusion.2.typesofauditsampling(1)statisticalsamplingandnonstatist
6、icalsamplingThebasisofsampling:thebasisofsamplingdecisionmakingThesamepoint:Ashoulduseprofessionaljudgmentreasonably;Bcanprovidesufficientandappropriateevidencerequiredbytheaudit;Chassomedegreeofsamplingriskandnonsamplingrisk.Fundamentaldifference:Instatisticalsampling,thepr
7、obabilityruleisusedtoquantifythecontrolofsamplingrisk;inthenonstatisticalsampling,theCPAdeterminesthesamplesizeandevaluationsampleresultsbysubjectivestandardsandpersonalexperience.Table9-1thedifferencebetweenstatisticalsamplingandnonstatisticalsamplingStatisticalsamplingNons
8、tatisticalsamplingDeterminationofsamplesizeUsethemodelandexplicitlyidentify
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