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Lecture Principles of auditing and other assurance services (15/e): Chapter 9 - Whittington, Pany

Chapter 9 - Audit sampling. The goals of this chapter are: Distinguish between statistical and nonstatistical sampling, describe the methods of selecting a representative sample, understand the different types of sampling plans used in auditing,. | Audit Sampling Chapter 9 1 What is Audit Sampling? Applying a procedure to less than 100% of a population To estimate some characteristic of the population Qualitative Quantitative 9- Advantages of Statistical Sampling Design efficient samples Measure sufficiency of evidence Objectively evaluate sample results 9- 2 Selection of Random Sample Random number tables Random number generators Systematic selection 9- 3 Random Number Table 9- Types of Statistical Sampling Plans Attributes sampling Discovery sampling Classical variables sampling Probability-proportional-to-size sampling 9- 4 Requirements of Audit Sampling Plans When planning the sample consider: The relationship of the sample to the relevant audit objective Materiality or the maximum tolerable misstatement or deviation rate Allowable sampling risk Characteristics of the population Select sample items in such a manner that they can be expected to be representative of the population Sample results should be . | Audit Sampling Chapter 9 1 What is Audit Sampling? Applying a procedure to less than 100% of a population To estimate some characteristic of the population Qualitative Quantitative 9- Advantages of Statistical Sampling Design efficient samples Measure sufficiency of evidence Objectively evaluate sample results 9- 2 Selection of Random Sample Random number tables Random number generators Systematic selection 9- 3 Random Number Table 9- Types of Statistical Sampling Plans Attributes sampling Discovery sampling Classical variables sampling Probability-proportional-to-size sampling 9- 4 Requirements of Audit Sampling Plans When planning the sample consider: The relationship of the sample to the relevant audit objective Materiality or the maximum tolerable misstatement or deviation rate Allowable sampling risk Characteristics of the population Select sample items in such a manner that they can be expected to be representative of the population Sample results should be projected to the population Items that cannot be audited should be treated as misstatements or deviations in evaluating the sample results Nature and cause of misstatements or deviations should be evaluated 9- 5 5 True State of Population Deviation Rate Deviation Rate Exceeds Is Less Than Auditors’ Conclusion Tolerable Rate Tolerable Rate From the Sample Is: Deviation Rate Exceeds Tolerable Rate Deviation Rate Is Less Than Tolerable Rate Sampling Risks--Tests of Controls Correct Decision Incorrect Decision (Risk of Assessing Control Risk Too High) Incorrect Decision (Risk of Assessing Control Risk Too Low) Correct Decision 9- 6 6 Audit Sampling for Tests of Controls Determine the objective of the test Define the attributes and deviation conditions Define the population to be sampled Choose an audit sampling technique Specify: The risk of assessing control risk too low The tolerable deviation rate Estimate the population deviation rate Determine the sample size Select the sample