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1、ModuleG–VariablesSamplingMODULEGVariablesSamplingLEARNINGOBJECTIVESReviewCheckpointsMultipleChoiceExercisesandProblems1.Definevariablessamplingandunderstandwhenitisusedintheauditexamination.1,232,33,3453,68,832.Understandthebasicprocessunderlyingmonetaryunitsampling(MUS)aswellaswhe
2、ntouseit.3,4,5,636,37,39,4079,80,81,833.IdentifythefactorsaffectingthesizeofanMUSsampleandcalculatethesamplesizeforanMUSapplication.7,8,9,10,11,12,13,14,15,1638,41,5054,55,56,57,58,59,60,61,68,69,70,80,844.EvaluatethesampleresultsforanMUSbycalculatingtheprojectedmisstatement,increm
3、entalallowanceforsamplingrisk,andbasicallowanceforsamplingrisk.17,18,19,2035,42,43,44,47,48,49,5162,63,64,65,66,67,68,69,70,825.Understandthebasicprocessunderlyingclassicalvariablessamplingaswellastheuseofclassicalvariablessamplinginanaudit.21,22,23,24,25,26,27,2845,46,5253,71,72,7
4、3,74,75,76,81,846.Understandtheuseofnonstatisticalsamplingforvariablessampling.29,30,3177,78,83ModuleG-53Copyright©2015McGraw-HillEducation. Allrightsreserved.NoreproductionordistributionwithoutthepriorwrittenconsentofMcGraw-HillEducation.ModuleG–VariablesSamplingSOLUTIONSFORREVIEW
5、CHECKPOINTSG.1Variablessamplingisaformofauditsamplingusedtoexamineapopulationtoestimatetheamount(orvalue)ofsomecharacteristicofthatpopulation.Variablessamplingisusedwhentheauditteamperformssubstantiveprocedures.G.2Thetwoapproachesavailableforvariablessamplingaremonetaryunitsampling
6、(MUS)andclassicalvariablessampling.G.3Monetaryunitsampling(MUS)isavariablessamplingmethodinwhichthepopulationisviewedasbeingcomposedofindividualdollars(oreuros,yuans,yen)withinanaccountbalanceorclassoftransactions.TheuniquefeatureofMUSisitsdefinitionofthepopulationasthenumberofdoll
7、arsinanaccountbalanceorclassoftransactions.Viewedanotherway,inMUS,individualdollarswithinanaccountbalanceorclassoftransactionsareidentifiedassamplingunits.G.4TheadvantagesofMUSarethatit(a)resultsinrelativelysmallsamplesizes,(b)hassamplesthattypicallyincludetransactionsorcomponentsr
8、eflectingrelativelylargedo
