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审计咨询人员课程训练13.ppt

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审计咨询人员课程训练13.ppt
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Audit Sampling,Chapter 13,Learning Objective 1,Explain the concept of representative sampling.,Representative Samples,A representative sample is one in which the characteristics in the sample of audit interest are approximately the same as those of the population.,Nonsampling risk is the risk that audit tests do not uncover existing exceptions in the sample.,Representative Samples,Sampling risk is the risk that an auditor reaches an incorrect conclusion because the sample is not representative of the population.,Sampling risk is an inherent part of sampling that results from testing less than the entire population.,Learning Objective 2,Distinguish between statistical and nonstatistical sampling and between probabilistic and nonprobabilistic sample selection.,Statistical Versus Nonstatistical Sampling,Similarities,Statistical Versus Nonstatistical Sampling,Statistical sampling allows the quantification of sampling risk in planning the sample (Step 1) and evaluating the results (Step 3).,In nonstatistical sampling those items that the auditor believes will provide the most useful information are selected.,Differences,Sample Selection Methods,1. Directed sample selection 2. Block sample selection 3. Haphazard sample selection,Nonprobabilistic,Sample Selection Methods,1. Simple random sample selection Systematic sample selection Probability proportional to size sample selection 4. Stratified sample selection,Probabilistic,Nonprobabilistic Sample Selection Methods,Item selection based on auditor judgmental criteria,Items most likely to contain misstatements,Items containing selected population characteristics,Large dollar coverage,Directed Sample Selection,Nonprobabilistic Sample Selection Methods,Items most likely to contain misstatements,Selection of several items in sequence,Block Sample Selection,Haphazard Sample Selection,Learning Objective 3,Select representative samples.,Probabilistic Sample Selection Methods,Simple Random Sample Selection,Every possible combinati
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