审计学一种整合方法第12版英文版Chapter17.pptxVIP

  • 9
  • 0
  • 约1.6千字
  • 约 44页
  • 2017-06-05 发布于重庆
  • 举报

审计学一种整合方法第12版英文版Chapter17.pptx

审计学一种整合方法第12版英文版Chapter17

Audit Sampling for Tests of Details of Balances;Learning Objective 1;Tests of Details of Balances and Controls, and Substantive Tests of Transactions;Learning Objective 2;Nonstatistical Sampling;Comparison of the 14 Steps;Comparison of the 14 Steps;Comparison of the 14 Steps;Action When a Population Is Rejected;Learning Objective 3;Monetary Unit Sampling;Differences between MUS and Nonstatistical Sampling;Differences between MUS and Nonstatistical Sampling;Differences between MUS and Nonstatistical Sampling;Differences between MUS and Nonstatistical Sampling;Generalizing from the Sample to the Population;Generalizing from the Sample to the Population;Generalizing from the Sample to the Population;Generalizing from the Sample to the Population;Appropriate Percent of Misstatement Assumption;Generalizing When Misstatements Are Found;Generalizing When Misstatements Are Found;Illustration of the Auditor’s Decision Rule for MUS;Determining Sample Size Using MUS;Determining Sample Size Using MUS;Learning Objective 4;Frequency Distribution of Sample Means;Sampling Distributions;Sampling Distributions;Sampling Distribution for a Population Distribution;Variables Methods;Stratified Statistical Methods;Sampling Risks (ARIA and ARIR);Learning Objective 5;Plan the Sample and Calculate the Sample Size;Specify Acceptable Risk;Estimate Misstatement in the Population;Calculate the Initial Sample Size;Select the Sample and Perform the Procedures;Evaluate the Results;Effect of Changing Each Factor;Analyze the Misstatements;Auditor’s Decision Rule for Difference Estimation;End of Chapter 17

您可能关注的文档

文档评论(0)

1亿VIP精品文档

相关文档