What is the audit sampling method usually used in control testing?

What is the audit sampling method usually used in control testing

1, the audit sampling method usually used in control testing is: attribute sampling.

2, attribute sampling: refers to the audit sampling used according to the purpose and characteristics of the control test, the purpose of which is to estimate the rate of deviation or the number of deviations from the overall established control.

3, attribute sampling 歩奏：明确审计测试目标；定义属性和偏差状态；定义总体；定义抽样单位；确定可容忍的偏差率；确定可接受的过度信赖风险；估估总体偏差率；确定初始样本大小；选取样本；1实施审计手续；根据样本推断总体；分析偏差；决定总体的可接受性。

What Audit Sampling Methods Have Appeared Historically

Historically, auditing methods have gone through several different stages or levels of evolution from detailed auditing to sample auditing, from smooth checking to reverse checking, from single checking to systematic checking, from manual auditing to computerized auditing, and from account oriented auditing to system oriented auditing and then to risk oriented auditing.

How to determine the audit sampling method in a specific case

Measure the audit risk, calculate the risk ratio in accordance with the proportion to determine the scope of sampling and the number of

Sampling method is which one

A simple random sampling (simple random sampling) will be investigated in the overall total of all the observation units numbered, and then randomly selected part of the observation units with the lottery method or the random number table to form a sample. The sample is composed of some observation units randomly selected by lottery method or random number table. Advantages: simple operation, mean, rate and the corresponding standard error calculation is simple. Disadvantages: when the overall larger, it is difficult to number one by one. Second, systematic sampling (systematic sampling), also known as mechanical sampling, equidistant sampling, that is, the first overall unit of observation according to a certain order number is divided into n parts, and then from the first part of the first randomly selected observation unit No. k, in turn, with equal spacing, from each part of the selection of an observation unit to form a sample. Advantages: easy to understand and simple to use. Disadvantages: the overall trend of periodicity or increase or decrease, easy to produce bias. Third, the whole group sampling (cluster sampling) The overall group, and then randomly select a few groups to form a sample, the group all investigation. Advantages: easy to organize, save money. Disadvantages: sampling error is greater than simple random sampling. Fourth, stratified sampling (stratified sampling) First, according to the observation of some of the characteristics of the indicator of the greater impact, the overall divided into a number of categories, and then randomly selected from each layer of a certain number of observation units, combined to form a sample. There are two options: proportional allocation and optimal allocation. Advantages: good sample representativeness and reduced sampling error. The above four basic sampling methods are single-stage sampling, the actual application of the sampling process is often divided into several stages according to the actual situation, known as multi-stage sampling. The sampling error of various sampling methods is generally: whole group sampling ≥ simple random sampling ≥ systematic sampling ≥ stratified sampling.

Hope to adopt

1 sampling is what sampling method

National standard gb2828-1 random sampling methods include: simple random sampling, systematic random sampling, stratified sampling and whole group sampling.

1, simple random sampling: set a total of N individuals, from which one by one not put back to draw n individuals as a sample (n ≤ N), if each time you draw so that the overall chance of each individual being drawn are equal, the sampling method is called simple random sampling.

2, stratified sampling: in sampling, the overall stratum is divided into layers that do not cross each other, and then in accordance with a certain ratio, a certain number of individuals independently drawn from each layer, will be taken out of each layer of the individual together as a sample, this sampling method is a stratified sampling.

3, whole group sampling: whole group sampling, also known as cluster sampling. It is the overall units are grouped into a number of non-crossing, non-repeating ***, called the group; and then the group as a sampling unit to take a sample of a sampling method.

4, systematic random sampling: when the number of individuals in the overall number of individuals, the use of simple random sampling appears to be more laborious. At this point, the overall can be divided into a balanced number of parts, and then in accordance with the pre-determined rules, from each part of an individual, get the required sample, this sampling is called systematic sampling.

How to use a single choice systematic sampling method for auditing

Random sampling,

Starting from the second column of the first row 592 is not,

The first subsequent number that meets the requirements is 089, and the last three within 300 are:

089, 222, 226, 189, 135

Pressing the Systematic Sampling

Five samples, 300/5=60, each with a difference of 60 in the middle numbering, the samples sampled are:

003, 063, 123, 183, 243

How to Select the Appropriate Audit Statistical Sampling Methods

1. Audit sampling used according to the purpose and characteristics of the conformity test is usually called ( C). C. Attribute sampling 2. Of the following errors in the sampling process, ( A) is a non-sampling risk. A. Sample size is too low because the level of confidence is set too low 3. In the following table, the situation of unapproved credit sales is (B). B. Excessive reliance risk 6. The CPA wants to select a sample of 25 vouchers out of 2000 vouchers by the systematic sampling method and determines the starting point for sampling as 326, then the sampling interval, the smallest voucher number that can be selected, and the largest voucher number are ( D ) respectively. D. 80, 16 and 1946

The sampling method that should be used to test the quality of any of the 10 basketballs is ______

Simple random sampling should be used since the number of overalls is small

So the answer is: simple random sampling.

Why is sampling used in system audits? Sampling program design should pay attention to what problems?

Because the system audit time is generally only 1 ~ 2 days, to complete all the audits, then it may take 3 ~ 4 days so can only use the sampling method. But no matter which method there are a few points must pay attention to the first is related to the product must be good, general gauge management, nonconformity, process control records, on-site operating instructions, regional division, customer complaints and other key points must be checked.

What is the overall sampling method

is the total amount of all