会计审计专业英语 (27)

发布于:2021-11-28 13:26:11

Unit 27 Audit Sampling Learning Objectives After studying this unit, you should be able to: 1. Describe the advantages of using the tool of sampling in an audit. 2. Discuss the differences between statistical sampling and non-statistical sampling. 3. Identify factors that should be considered when designing sample. 4. Explain methods that can be used by auditors in selecting sample. 5. Discuss the considerations for determining sample size. 6. Explain how to evaluate the sample results. Key Terms statistical sampling (统计抽样) non-statistical sampling (非统计抽样) expected error (预期误差) sampling units (抽样单元) random selection (随机选样) systematic selection (系统选样或等距选样) haphazard selection (任意选样) sequence or block selection (连续或分批选样) monetary unit sampling sampling risk (金额单位选样) (抽样风险) non-sampling risk (非抽样风险) tolerable error (可容忍误差) 27-1 Introduction to Audit Sampling Audit sampling is defined as applying audit procedures to less than 100% of the items within an account balance or class of transactions such that all sampling units have a chance of selection. Auditors do not normally examine all the information available to them as it would be impractical to do so and using audit sampling will increase both efficiency and effectiveness of audit procedures. Auditors are unlikely to test 100% of items when carrying out tests of controls, but 100% testing may be appropriate for certain substantive procedures. 27-1 Introduction to Audit Sampling In selecting the items for testing, the auditor may choose from statistical sampling and non-statistical sampling. Statistical sampling is any approach to sampling that involves random selection of a sample, and use of probability theory to evaluate sample results, including measurement of sampling risk. Non-statistical sampling is the approach to sampling where the auditor does not use statistical methods and draws a judgmental opinion about the population. 27-2 Design of the Sample The population from which the sample is drawn must be appropriate and complete for the specific audit objectives. The auditor may use a number of methods to select the sample, including random selection, systematic selection, haphazard selection, sequence or block selection, and monetary unit sampling. 27-3 Sample Size In determining the sample size, the auditor should consider whether sampling risk is reduced to an acceptable low level. Sampling risk arises from the possibility that the auditor's conclusion, based on a sample

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