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1、ModuleE–OverviewofSamplingMODULEEOverviewofSamplingLEARNINGOBJECTIVESReviewMultipleExercisesandCheckpointsChoiceProblems1.Understandthebasicprinciplesof1,2,3,4,5,626,27,28,29,30,51,52,53,54,55,sampling,includingthedifferences31,33,34,35,36,56,63,66,67betweenstatisticalandnonstatistical37
2、,38,44,46,47samplingandsamplingandnonsamplingrisk.2.Understandthebasicstepsand7,8,9,10,11,12,32,39,48,4955,57,58,59,60,proceduresusedinconductinga1361,62,63,64,65,samplingplan.68,703.Identifythetwosituationsinwhich14,15,16,17,18,40,41,42,43,45,71samplingisusedinanaudit19,20,2150examinati
3、on.4.Understandhowthebasicstepsand22,23,242569,72,73,74proceduresusedinasamplingplanapplytoanauditexamination.ModuleE-1Copyright©2015McGraw-HillEducation.Allrightsreserved.NoreproductionordistributionwithoutthepriorwrittenconsentofMcGraw-HillEducation.ModuleE–OverviewofSamplingSOLUTIONSF
4、ORREVIEWCHECKPOINTSE.1Samplingcanbeusedbytheauditorduringthestudyandevaluationofaclient’sinternalcontrolandthesubstantiveprocedures.E.2Samplingriskisthelikelihoodthatthedecisionmadebasedonthesamplewilldifferfromthedecisionthatwouldhavebeenmadeiftheentirepopulationhadbeenexamined,whichisa
5、samplingerror.Samplingerrorariseswhenthesampledrawnfromthepopulationdoesnotappropriatelyrepresentthatpopulation.E.3Nonsamplingriskisthelikelihoodthatanincorrectconclusionwillbereachedbecauseofreasonsunrelatedtosampling,whichisanonsamplingerror.Nonsamplingerrorarisesbecauseoferrorsinjudgm
6、entorexecutionofthesamplingplan.E.4Samplingriskiscontrolledbytheauditorby(1)determininganappropriatesamplesizeand(2)evaluatingsampleresultstoconsiderthepossibilitythatthesampledoesnotappropriatelyrepresentthepopulation.E.5Statisticalsamplingisaplanthatappliesthelawsofprobabilitytoselecti
7、temsforexaminationandevaluatestheresults.Statisticalsamplingplansdifferfromnonstatisticalsamplingplansintermsofthemethodsusedtodeterminetheappropriatesamplesizeandevaluatethesampleresults.Inastatisticalsamplingplan,thesemethodscontrolexposuretosamplingrisk,whereastheydono
