TAILIEUCHUNG - 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 .

• Kế toán - Kiểm toán
• Principles of auditing
• Assurance services
• Audit sampling
• Statistical sampling
• Random sample
• Statistical sampling plans
• Compliance auditing
• Internal auditing profession
• Operational audit
• Lecture Principles of auditing
• Bài giảng Nguyên lý kiểm toán
• Auditor legal liability
• Audit planning
• Audit evidence
• Audit procedures
• Auditing operations
• Completing the audit
• Income statement accounts
• Administrative expenses
• International auditing overview
• The audit market
• Professional accountants
• Client acceptance
• Understanding the entity
• Internal control
• Additional assurance services
• Historical financial information
• Audit report
• Special reports
• Attestation engagements
• Internal control integrated framework
• Examination report
• Public accountant
• American economy
• Professional services
• Financial statements
• Professional standards
• Standards of reporting
• GAAP hierarchy
• Public accounting profession
• Professional ethics
• Ethical dilemma
• Nature of ethics
• Establishing professional ethics
• Legal liability of auditors
• CPA liability
• Criminal liability
• Securities laws
• Audit documentation
• Audit risk
• Audit risk formula
• Planning the audit
• Linking audit procedures
• Assessing fraud risks
• Control environment factors
• Accounting System
• Control activities
• IT environment
• Computer hardware
• IT control activities
• Financial investments
• Audit cash
• Accounts receivable
• Notes receivable
• Revenue cycle
• Revenue cycle controls
• Cost of goods sold
• Conversion cycle
• Physical inventory
• Controls over plant
• Audit of intangibles
• Long lived assets
• Audit of property
• Accounts payable
• Acquisition cycle
• Audit accounts payable
• Equity capital
• Interest bearing debt
• Substantive tests
• Auditors’ reports
• Nonpublic entity audits
• Public company audits
• Integrated audits
• Management’s responsibility
• Analytical procedures
• Substantive testing
• Audit reports
• Corporate governance
• Understanding the client
• Assessing risks