88-第十章 审计测试中的抽样技术（88- tenth chapter Sampling Technology in audit test）.docVIP

88-第十章 审计测试中的抽样技术（88- tenth chapter Sampling Technology in audit test） The tenth chapter is the sampling technology in audit test I. outline (I) summary of audit sampling (two) the application of sampling technique in control test (three) the use of sampling techniques in substantive testing Two, this chapter focuses and difficulties (I) summary of audit sampling 1. definition of audit sampling (1) the concept of audit sampling. Audit sampling refers to a method in which a certified public accountant selects a certain number of samples from the audit object, and tests the overall characteristics of the audit object according to the test results. (2) audit sampling is applicable to both control and substantive tests, but not to all of the procedures in these tests, and is not normally used for inquiry, observation, and analytical review procedures. (3) audit sampling is different from detailed audit. (4) audit sampling is also different from spot check Spot checks as a technology can be used to understand the situation, determine the audit focus, and obtain audit evidence, there is no strict requirement in use. Audit sampling requires the use of spot check technology, but more important work is to make scientific sampling decisions according to audit purposes and environmental requirements. (5) basic objective of audit sampling; Under the condition of limited audit resources, sufficient and appropriate audit evidence is collected to form and support the audit conclusion. 2. types of audit sampling (1) statistical sampling and non statistical sampling Classification basis: the basis of sampling decision Same point: A requires reasonable use of professional judgment; B may provide sufficient and appropriate evidence required by the audit; C has some degree of sampling risk and non sampling risk. Fundamental difference: In statistical sampling, the sampling risk is quantified and controlled by probability rule. In the non statistical sampling, the CPA determines the sam