Chapter 9 Audit Sampling 审计学-基于环境变化的概念英文版教材.pptVIP

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Chapter 9 Audit Sampling 审计学-基于环境变化的概念英文版教材.ppt

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Chapter 9 Audit Sampling 审计学-基于环境变化的概念英文版教材.ppt

Chapter 9 ;Overview;Overview (continued);Overview (continued);What is non-sampling and sampling risk?;Review Sampling Risks Related to Substantive Testing (Continued);Discuss Selecting a Sampling Approach;Discuss Selecting a Sampling Approach (Continued);Review Testing Controls and Compliance;Explain Attribute Estimation Sampling;Explain Attribute Estimation Sampling (continued);What is attribute estimation sampling as an audit objective?;Explain Attribute Estimation Sampling - Sample Size;Review Attribute Estimation Sampling - Sample Selection;Review Attribute Estimation Sampling - Sample Selection (continued);Comment on Attribute Estimation Sampling - Evaluate Sample Results ;If the upper limit exceeds the tolerable failure rate, the internal control process has deficiencies The auditor should either Test a compensating control (if available) Increase the rigor of the subsequent substantive testing The auditor should also evaluate The nature of the control procedure failures (pattern of error) The effect of such failures on potential financial statement misstatement;Attribute Estimation Sampling - Evaluate Sample Results (Continued);Discuss Searching for Fraud;Basic steps: Specify audit objective of the test Define misstatement Define population (and sampling units) Choose sampling method Determine sample size ;Define Specify Audit Objective;Define Misstatements ;Define the Population;Define the Sampling Unit;Identify Individually Significant Items;Discuss Choosing a Sampling Method;More Depth on Choosing a Sampling Method;Even More on Choosing a Sampling Method;Explain Determining Sample Size, Selecting Sample, Evaluating Results ;What is non-statistical sampling? ;Define Probability Proportional to Size (PPS) Sampling ;What is probability proportional to size (PPS) sampling - TD risk?;Probability Proportional to Size (PPS) Sampling ;Probability Proportional to Size (PPS) Sampling - Sample Size;Probability Proportional to Size (PPS) Sampling - Sample Selection;D