Chapter15 Audit Sampling for Tests of Controls and (审计学英文版)概要1.pptVIP

Audit Sampling for Tests of Controls and Substantive Tests of Transactions Chapter 15 Learning Objective 1 Explain the concept of representative sampling. Representative Samples Representative Samples Learning Objective 2 Distinguish between statistical and nonstatistical sampling and between probabilistic and non- probabilistic sample selection. Statistical Versus Nonstatistical Sampling Statistical Versus Nonstatistical Sampling Probabilistic Versus Nonprobabilistic Sample Selection Probabilistic Versus Nonprobabilistic Sample Selection Probabilistic Versus Nonprobabilistic Sample Selection Nonprobabilistic SampleSelection Methods Nonprobabilistic SampleSelection Methods Learning Objective 3 Select representative samples. Probabilistic Sample Selection Methods Probabilistic Sample Selection Methods Probabilistic Sample Selection Methods Probabilistic Sample Selection Methods Learning Objective 4 Define and describe audit sampling for exception rates. Sampling for Exception Rates Sampling for Exception Rates Learning Objective 5 Use nonstatistical sampling in tests of controls and substantive tests of transactions. Terms Used in Audit Sampling Terms Used in Audit Sampling I: Plan the Sample I: Plan the Sample II: Select the Sample and Perform the Audit Procedures III: Evaluate the Results Guidelines for ARACR and TER Tests of Control Guidelines for ARACR and TER Tests of Control Guidelines for ARACR and TER Tests of Transactions Guidelines for ARACR and TER Tests of Transactions Effect on Sample Size of Changing Factors Decide the Acceptability of the Population Summary of Audit Sample Steps Learning Objective 6 Define and describe attributes sampling and a sampling distribution. Statistical Audit Sampling Sampling Distribution Learning Objective 7 Use attributes sampling in tests of controls and substantive tests of transactions. Application of Attributes Sampling Application of Attributes Sampling End of Chapter 15 Large High Percent or amount