'Audit sampling' diaporamas de présentation

Overview of Sampling

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Audit Sampling Concepts

Audit Sampling Concepts. Importance of Sampling. Auditor does not look at everything How does this affect the opinion? Auditor CANNOT look at everything Why?. Introduction to Audit Sampling. Audit sampling is:

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CHAPTER 11 Audit Sampling Concepts

CHAPTER 11 Audit Sampling Concepts. What is a representative sample?. A representative sample has the same characteristics as the population from which the sample was taken. What can make a sample non -representative?. Sampling errors occur because of the nature

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Audit Sampling Concepts

Audit Sampling Concepts. Importance of Sampling. Auditor does not look at everything How does this affect the opinion? Auditor CANNOT look at everything Why?. Purpose of Sampling. The auditor examines only a portion of the population in order to estimate How much is a portion?.

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What is Audit Sampling?

What is Audit Sampling? . Applying a procedure to less than 100% of a population To estimate some characteristic of the population Qualitative Quantitative. Risk. Sampling risk

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What is Audit Sampling?

What is Audit Sampling? . Applying a procedure to less than 100% of a population To estimate some characteristic of the population Qualitative Quantitative. Risk. Sampling risk

2.07k views • 49 slides

Audit Sampling for Tests of Details of Balances

Audit Sampling for Tests of Details of Balances. Chapter 16. Learning Objective 1. Differentiate audit sampling for tests of details of balances and for tests of controls and substantive tests of transactions. Tests of Details of Balances, Controls, and Substantive Transactions.

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Audit Sampling for Tests of Details of Balances

Audit Sampling for Tests of Details of Balances. Chapter 16. Learning Objective 1. Differentiate audit sampling for tests of details of balances and for tests of controls and substantive tests of transactions. Tests of Details of Balances, Controls, and Substantive Transactions.

695 views • 48 slides

Audit Sampling for Tests of Details of Balances

Audit Sampling for Tests of Details of Balances. Chapter 16. Learning Objective 1. Differentiate audit sampling for tests of details of balances and for tests of controls and substantive tests of transactions. Tests of Details of Balances, Controls, and Substantive Transactions.

616 views • 48 slides

Audit Sampling for Tests of Details of Balances

Audit Sampling for Tests of Details of Balances. Chapter 17. Learning Objective 1. Differentiate audit sampling for tests of details of balances and for tests of controls and substantive tests of transactions. Tests of Details of Balances, Controls, and Substantive Transactions.

799 views • 44 slides

Audit Sampling for Tests of Details of Balances

Audit Sampling for Tests of Details of Balances. Chapter 17. Learning Objective 1. Differentiate audit sampling for tests of details of balances and for tests of controls and substantive tests of transactions. Tests of Details of Balances and Controls, and Substantive Tests of Transactions.

894 views • 44 slides

Audit Sampling for Tests of Details of Balances

Audit Sampling for Tests of Details of Balances. Chapter 17. Learning Objective 1. Differentiate audit sampling for tests of details of balances and for tests of controls and substantive tests of transactions. Tests of Details of Balances and Controls, and Substantive Tests of Transactions.

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Audit Sampling for Tests of Controls and Substantive Tests of Transactions

Audit Sampling for Tests of Controls and Substantive Tests of Transactions. Chapter 15. Learning Objective 1. Explain the concept of representative sampling. Representative Samples. A representative sample is one in which the characteristics in the sample of audit

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ACCT 4240: Auditing

ACCT 4240: Auditing. Introduction to Audit Sampling. Definitions. Sampling is the examination of less than 100% of the population for the purpose of evaluation some aspect of the population Each item in the population is a population unit

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Chapter 9

Chapter 9. Audit Sampling . Overview. Audit sampling is defined as applying audit procedures to less than 100 percent of a population in order to estimate some characteristic about that population Typically, auditors sample to determine whether

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Audit Sampling

Audit Sampling. Whenever we test less than 100% that is sampling Most important concept: Representative sample. Does the sample you selected represent a typical error rate in the entire population?

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Audit Sampling

Audit Sampling. Applying a procedure to less than 100% of a population To estimate some characteristic of the population Qualitative Quantitative . What is Audit Sampling? . Design efficient samples Measure sufficiency of evidence Objectively evaluate sample results.

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AUDIT SAMPLING: AN OVERVIEW AND APPLICATION TO TESTS OF CONTROLS

AUDIT SAMPLING: AN OVERVIEW AND APPLICATION TO TESTS OF CONTROLS. DR. ZULKARNAIN BIN MUHAMAD SORI B. Acc (Hons.)(UPM), MSc. (UPM), PhD (Cardiff, UK), CA(M), MCMI(UK) ROOM: 08F1 TEL: 03-89467742, 89486188 (Fax) E-MAIL: zms@putra.upm.edu.my. LEARNING OBJECTIVES.

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AUDIT SAMPLING FOR TEST OF DETAILS OF BALANCES

AUDIT SAMPLING FOR TEST OF DETAILS OF BALANCES. 17. B. OTH STATISTICAL AND NONSTATISTICAL SAMPLING ARE ACCEPTABLE UNDER GAAS, BUT WHICHEVER IS USED, IT MUST BE DONE RIGHT. Comparisons of Audit Sampling for Tests of Details of Balances and for Tests of Controls

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