Chapter7 Audit Sampling for Tests of Details of Balances(审计学-英文版).pptVIP

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Chapter7 Audit Sampling for Tests of Details of Balances(审计学-英文版).ppt

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Audit Sampling for Tests of Detailsof Balances Chapter 17 Learning Objective 1 Differentiate audit sampling for tests of details of balances and for tests of controls and substantive tests of transactions. Tests of Details of Balances and Controls, and SubstantiveTests of Transactions Learning Objective 2 Apply nonstatistical sampling to tests of details of balances. 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 Apply monetary unit sampling. Monetary Unit Sampling Differences between MUS and Nonstatistical Sampling Differences between MUS and Nonstatistical Sampling Differences between MUS and 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 Describe variables sampling. 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 Use difference estimation in tests of details of balances. Plan the Sample and Calculatethe Sample Size Plan the Sample and Calculatethe Sample Size Estimate Misstatement in the Population Calculate the Initial Sample Size Select the Sample and Performthe Procedures Evaluate the Results Effect of Changing Each Factor Analyze the Misstatements Auditor’s Decision Rule for Difference Estimation End of Chapter 17 All of the elements of the population are divided into two or more subpopulations. Each subpopulation is independ