4.6课件 - for printing-3.pdf

Sampling 3 Selection Methods — Random (statistical) — Systematic (statistical) — Haphazard (non-statistical) — Value weighted selection (monetary unit sampling) (statistical) This is a licenced copy of BPP Material, intended solely for the use of the agreed licence holder. BPP LEARNING MEDIA Definition of sampling methodology Random selection: ensures that all items in the population have an equal change of selection, eg by use of random number tables or random number generators. 使用随机数选样需以总体中的每一项目都有的不同编号为前提,审计人员可以使 用计算机生成的随机数,如电子表格程序/ 随机数码生成程序/通用审计软件程 序等计算机程序产生的随机数,也可以使用随机数表获得所需的随机数. Slide 16 Definition of sampling methodology Systematic selection: Involves selecting items using a constant interval between selections, the first interval having a random start. 系统选样也称等距选样,是指按照相同的间隔从审计对象总体中等距离得选取样 本的一种选样方法. 注意: 使用系统选样方法要求总体必须是随机分布的,否则容易发生非随机的/不具 代表性的样本. Slide 17 Definition of sampling methodology Haphazard selection May be an alternative to random selection provided auditors are satisfied that the sample is representative of the entire population. This method requires care to guard against making a selection which is biased, for example towards items which are easily located, as they may not be representative. 随意选样:审计人员不带任何偏见的选取样本,缺点在于很难完全无偏见的选取样 本项目, 因此很可能使样本失去代表性. 例如,从发票柜中抽发票……. Slide 18 Sampling 4 Sampling risk — Sampling risk is the risk that the auditor’s conclusion, based on a sample may be different from the conclusion that would have been reached if the entire population were subjected to the same audit procedure. — Sampling risk must be reduced to an acceptably low level — In general, a higher risk will result in a need to select a larger sample This is a licenced copy of BPP Material, intended solely for the use of the agreed licence holder. BPP LEARNING MEDIA Sampling size and sampling risk Factor Effect o