审计学一种整合方法第12版英文版Chapter17.pptxVIP

Audit Sampling for Tests of Details of Balances;Learning Objective 1;Tests of Details of Balancesand Controls, and SubstantiveTests 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 PopulationIs Rejected;Learning Objective 3;Monetary Unit Sampling;Differences between MUSand Nonstatistical Sampling;Differences between MUSand Nonstatistical Sampling;Differences between MUSand Nonstatistical Sampling;Differences between MUSand Nonstatistical Sampling;Generalizing from the Sampleto the Population;Generalizing from the Sampleto the Population;Generalizing from the Sampleto the Population;Generalizing from the Sampleto 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 fora Population Distribution;Variables Methods;Stratified Statistical Methods;Sampling Risks (ARIA and ARIR);Learning Objective 5;Plan the Sample and Calculatethe Sample Size;Specify Acceptable Risk;Estimate Misstatementin the Population;Calculate the InitialSample 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