Audit sampling

Audit Sampling Defined ,[object Object]

Advantages of Statistical Sampling ,[object Object],[object Object],[object Object]

Requirements of Audit Sampling Plans ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Selection of Random Sample ,[object Object],[object Object],[object Object],[object Object],[object Object]

Terminology ,[object Object],[object Object],[object Object],[object Object]

Types of Statistical Sampling Plans ,[object Object],[object Object],[object Object],[object Object]

Attribute Sampling Applied To Tests Of Controls ,[object Object],[object Object]

Sampling Risk for Tests of Controls ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Correct Decision Incorrect Decision (Risk of Assessing Control Risk Too High) Incorrect Decision (Risk of Assessing Control Risk Too Low) Correct Decision

Attribute Sampling for Tests of Controls ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Planning Performance Evaluation Documentation

Discovery Sampling ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Nonstatistical Attributes Sampling ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Audit Sampling for Substantive Tests ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Planning Performance Evaluation Documentation

Audit Sampling for Substantive Tests Sampling Risk ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Correct Decision Incorrect Decision (Risk of Incorrect Rejection) Incorrect Decision (Risk of Incorrect Acceptance) Correct Decision

Risk of Incorrect Acceptance (RIA) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Classic Variables Sampling ,[object Object],[object Object],[object Object],[object Object],[object Object]

Mean Per-unit (MPU) Estimation Determining the Sample Size ,[object Object],[object Object],[object Object],[object Object]

Mean Per-unit (MPU) Estimation Determining the Sample Size Standard deviation Population SD Sample SD

MPU Estimation Determining the Sample Size ,[object Object],TM = tolerable misstatement U a = Incorrect acceptance coefficient (Table 9-8) U r = incorrect rejection coefficient (Table 9-8)

MPU Estimation Adjusted Allowance for Sampling Risk ,[object Object],[object Object],[object Object],[object Object],[object Object]

MPU Estimation ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Nonstatistical Variables Sampling ,[object Object],[object Object],[object Object]

Nonstatistical Variables Sampling ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Probability-proportional-to-size (PPS) Sampling ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

PPS Sampling Determination of Sample Size PBV = population book value RF = reliability factor (Table 9-14) TM = tolerable misstatement EM = expected misstatement EF = expansion factor (Table 9-15)

PPS Sampling Sample Selection ,[object Object],SI = sampling interval PBV = population book value n = sample size

PPS Sampling Evaluation of Sample Results ULM = upper limit on misstatement PM = projected misstatement BP = basic precision IA = incremental allowance Allowance for sampling risk

PPS Sampling Evaluation of Sample Results ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

PPS Sampling Evaluation of Sample Results ,[object Object],[object Object],[object Object]

Audit sampling

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