Main forms of variable sampling

The main forms of variable sampling method are mean estimation sampling method, difference estimation sampling method, stratified sampling method and monetary unit sampling method. In variable sampling, the statistical sampling technique of inferring the average value and total value of the population by determining the average value of the sample through spot checking is called mean estimation sampling method.

Average estimation sampling method can be used to verify the correctness of account balance or amount. This method can still be used when auditors can't get the overall value of the audited entity or can't trust the figures provided by the audited entity at all. However, when applying this method, the workload of calculating the standard deviation is relatively large. Because in the mean estimation method, the calculation of standard deviation needs to consider the values of each item in the initial sample or population. The monetary unit sampling method is a double-objective sampling method, which can be used for both conformity inspection and substantive inspection. It is a statistical sampling method, taking monetary unit as the item that constitutes the population, and its basic goal is to determine whether the errors contained in the population exceed the predetermined importance index or the upper limit of error rate.

The monetary unit sampling method is convenient to use and has a wide range of application. Due to the monetary unit as the sampling unit, some unique contents have been formed in the sampling scheme and evaluation of sampling results.