Traditional Culture Encyclopedia - Traditional stories - Three methods of inferring overall misstatement
Three methods of inferring overall misstatement
1. If the book amount of a logical unit is greater than or equal to the sampling interval, it is inferred that the misstatement is the actual misstatement amount of the logical unit.
2. If the book amount of a logical unit is less than the sampling interval, the CPA first calculates the percentage of misstatement of all logical units with misstatement, that is, the percentage of misstatement of the whole sampling interval (because each selected monetary unit represents all monetary units of the whole sampling interval), and then multiplies this percentage of misstatement by the sampling interval to get the estimated misstatement amount.
3. After summarizing all these inferred misstatements, and adding the actual misstatement that the amount found in the logic unit is greater than or equal to the sampling interval, the CPA can calculate the total misstatement amount.
If there are both logical units with book amount greater than or equal to the sampling interval and logical units with book amount less than the sampling interval in the sample, and in the logical units with book amount less than the sampling interval, false positives with false positive percentage of 100% and false positives with false positive percentage less than 100% will be found.
Certified public accountants can divide all sample items into two groups: the first group is the logical unit whose book amount is greater than or equal to the sampling interval, and the certified public accountants calculate the factual misstatement of this group of items; The second group is the logical unit whose book amount is less than the sampling interval. After all the inferred misstatements are arranged in descending order of the amount, they are multiplied by the corresponding guarantee coefficient increment respectively, and the calculation results are accumulated.
Traditional variable sampling method:
1, average method, definition: CPA first calculates the average value of all items in the sample, and then multiplies the average value of the sample by the overall size to get the estimated value of the total amount. The difference between the estimated total amount and the book total amount is the inferred overall misstatement.
2. Difference method, definition: CPA first calculates the average difference between the sample audit amount and the book amount, and then multiplies the average difference by the overall size, so as to find the difference between the overall audit amount and the book amount.
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