外文文献及翻译.docx

外文文献及翻译.docx

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外文文献及翻译

学校代码：

10128

学号：

201210707016

（

题目：

STATISTICALSAMPLINGMETHOD,USEDINTHEAUDIT

学生姓名：

王雪琴

学院：

管理学院

系别：

会计系

专业：

财务管理

班级：

财管12-2班

指导教师：

×××教授/副教授/讲师

（英文参考文献及译文）

二〇一六年六月

STATISTICALSAMPLINGMETHOD,USEDINTHEAUDIT

-views,recommendations,findings

PhDCandidateGabriela-FeliciaUNGUREANU

Abstract

TherapidincreaseinthesizeofU.S.companiesfromtheearlytwentiethcenturycreatedtheneedforauditproceduresbasedontheselectionofapartofthetotalpopulationauditedtoobtainreliableauditevidence,tocharacterizetheentirepopulationconsistsofaccountbalancesorclassesoftransactions.Samplingisnotusedonlyinaudit–isusedinsamplingsurveys,marketanalysisandmedicalresearchinwhichsomeonewantstoreachaconclusionaboutalargenumberofdatabyexaminingonlyapartofthesedata.Thedifferenceisthe“population”fromwhichthesampleisselected,iethatsetofdatawhichisintendedtodrawaconclusion.Auditsamplingappliesonlytocertaintypesofauditprocedures.

Keywords:

sampling,samplerisk,population,samplingunit,testsofcontrols,substantiveprocedures.

Statisticalsampling

CommitteestatisticalsamplingofAmericanInstituteofCertifiedPublicAccountantsof（AICPA）issuedin1962aspecialreport,titled“Statisticalsamplingandindependentauditors’whichallowedtheuseofstatisticalsamplingmethod,inaccordancewithGenerallyAcceptedAuditingStandards（GAAS）.During1962-1974,theAICPApublishedaseriesofpapersonstatisticalsampling,“Auditor’sApproachtoStatisticalSampling”,foruseincontinuingprofessionaleducationofaccountants.During1962-1974,theAICPApublishedaseriesofpapersonstatisticalsampling,“Auditor’sApproachtoStatisticalSampling”,foruseincontinuingprofessionaleducationofaccountants.In1981,AICPAissuedtheprofessionalstandard,“AuditSampling”,whichprovidesgeneralguidelinesforbothsamplingmethods,statisticalandnon-statistical.

Earlierauditsincludedchecksofalltransactionsintheperiodcoveredbytheauditedfinancialstatements.Atthattime,theliteraturehasnotgivenparticularattentiontothissubject.Onlyin1971,anauditproceduresprogramprintedinthe“FederalReserveBulletin（FederalBulletinStocks）”includedseveralreferencestosamplingsuchasselectingthe“fewitems”ofinventory.

Theprogramwasdevelopedbyaspecialcommittee,whichlaterbecametheAICPA,thatofCertifiedPublicAccountantsAmericanInstitute.

Inthefirstdecadesoflastcentury,theauditorsoftenappliedsampling,butsamplesizewasnotinrelatedtotheefficiencyofinternalcontroloftheentity.In1955,AmericanInstituteofAccountantshaspublishedastudycaseofextendingtheauditsampling,summarizingauditprogramdevelopedbycertifiedpublicaccountants,toshowwhysamplingisnecessarytoextendtheaudit.Thestudywasimportantbecauseisoneoftheleadingjournalonsamplingwhichrecognizearelationshipofdependencybetweendetailandreliabilitytestingofinternalcontrol.

In1964,theAICPA’sAuditingStandardsBoardhasissuedareportentitled“TherelationshipbetweenstatisticalsamplingandGenerallyAcceptedAuditingStandards（GAAS）”whichillustratedtherelationshipbetweentheaccuracyandreliabilityinsamplingandprovisionsofGAAS.

In1978,theAICPApublishedtheworkofDonaldM.Roberts,“StatisticalAuditing”whichexplainstheunderlyingtheoryofstatisticalsamplinginauditing.

In1981,AICPAissuedtheprofessionalstandard,named“AuditSampling”,whichprovidesguidelinesforbothsamplingmethods,statisticalandnon-statistical.

Anauditordoesnotrelysolelyontheresultsofasingleproceduretoreachaconclusiononanaccountbalance,classoftransactionsoroperationaleffectivenessofthecontrols.Rather,theauditfindingsarebasedoncombinedevidencefromseveralsources,asaconsequenceofanumberofdifferentauditprocedures.Whenanauditorselectsasampleofapopulation,hisobjectiveistoobtainarepresentativesample,iesamplewhosecharacteristicsareidenticalwiththepopulation’scharacteristics.Thismeansthatselecteditemsareidenticalwiththoseremainingoutsidethesample.

Inpractice,auditorsdonotknowforsureifasampleisrepresentative,evenaftercompletionthetest,butthey“mayincreasetheprobabilitythatasampleisrepresentativebyaccuracyofactivitiesmaderelatedtodesign,sampleselectionandevaluation”[1].Lackofspecificityofthesampleresultsmaybegivenbyobservationerrorsandsamplingerrors.Riskstoproducetheseerrorscanbecontrolled.

Observationerror（riskofobservation）appearswhentheaudittestdidnotidentifyexistingdeviationsinthesampleorusinganinadequateaudittechniqueorbynegligenceoftheauditor.

Samplingerror（samplingrisk）isaninherentcharacteristicofthesurvey,whichresultsfromthefactthattheytestedonlyafractionofthetotalpopulation.Samplingerroroccursduetothefactthatitispossiblefor

theauditortoreachaconclusion,basedonasamplethatisdifferentfromtheconclusionwhichwouldbereachediftheentirepopulationwouldhavebeensubjecttoauditproceduresidentical.Samplingriskcanbereducedbyadjustingthesamplesize,dependingonthesizeandpopulationcharacteristicsandusinganappropriatemethodofselection.Increasingsamplesizewillreducetheriskofsampling;asampleoftheallpopulationwillpresentanullriskofsampling.

AuditSamplingisamethodoftestingforgathersufficientandappropriateauditevidence,forthepurposesofaudit.Theauditormaydecidetoapplyauditsamplingonanaccountbalanceorclassoftransactions.Samplingauditincludesauditprocedurestolessthan100%oftheitemswithinanaccountbalanceorclassoftransactions,soallthesampleabletobeselected.Auditorisrequiredtodetermineappropriatewaysofselectingitemsfortesting.Auditsamplingcanbeusedasastatisticalapproachandanon-statistical.

Statisticalsamplingisamethodbywhichthesampleismadesothateachunitconsistsofthetotalpopulationhasanequalprobabilityofbeingincludedinthesample,methodofsampleselectionisrandom,allowedtoassesstheresultsbasedonprobabilitytheoryandriskquantificationofsampling.Choosingtheappropriatepopulationmakethatauditor’findingscanbeextendedtotheentirepopulation.

Non-statisticalsamplingisamethodofsampling,whentheauditorusesprofessionaljudgmenttoselectelementsofasample.Sincethepurposeofsamplingistodrawconclusionsabouttheentirepopulation,theauditorshouldselectarepresentativesamplebychoosingsampleunitswhichhavecharacteristicstypicalofthatpopulation.Resultswillnotextrapolatetheentirepopulationasthesampleselectedisrepresentative.

Audittestscanbeappliedontheallelementsofthepopulation,whereisasmallpopulationoronanunrepresentativesample,wheretheauditorknowstheparticularitiesofthepopulationtobetestedandisabletoidentifyasmallnumberofitemsofinteresttoaudit.Ifthesamplehasnotsimilarcharacteristicsfortheelementsoftheentirepopulation,theerrorsfoundinthetestedsamplecannotextrapolate.

Decisionofstatisticalornon-statisticalapproachdependsontheauditor’sprofessionaljudgmentwhichseekingsufficientappropriateauditsevidenceonwhichtocompletionitsfindingsabouttheauditopinion.

Asastatisticalsamplingmethodrefertotherandomselectionthatanypossiblecombinationofelementsofthecommunityisequallylikelytoenterthesample.Simplerandomsamplingisusedwhenstratificationwasnottoaudit.Usingrandomselectioninvolvesusingrandomnumbersgeneratedby

acomputer.Afterselectingarandomstartingpoint,theauditorfoundthefirstrandomnumberthatfallswithinthetestdocumentnumbers.Onlywhentheapproachhasthecharacteristicsofstatisticalsampling,statisticalassessmentsofriskarevalidsampling.

Inanothervariantofthesamplingprobability,namelythesystematicselection（alsocalledrandommechanical）elementsnaturallysucceedinofficespaceortime;theauditorhasapreliminarylistingofthepopulationandmadethedecisiononsamplesize.“Theauditorcalculatedacountingstep,andselectsthesampleelementmethodbasedonstepsize.Stepcountingisdeterminedbydividingthevolumeofthecommunitytosamplethenumberofunitsdesired.Advantagesofsystematicscreeningareitsusability.Inmostcases,asystematicsamplecanbeextractedquicklyandmethodautomaticallyarrangesnumbersinsuccessiveseries.”[2].

Selectionbyprobabilityproportionaltosize-isamethodwhichemphasizesthosepopulationunits’recordedhighervalues.Thesampleisconstitutedsothattheprobabilityofselectinganygivenelementofthepopulationisequaltotherecordedvalueoftheitem;

Stratifiedselection-isamethodofemphasisofunitswithhighervaluesandisregisteredinthestratificationofthepopulationinsubpopulations.Stratificationprovidesacompletepictureoftheauditor,whenpopulation（datatabletobeanalyzed）isnothomogeneous.Inthiscase,theauditorstratifiesapopulationbydividingthemintodistinctsubpopulations,whichhavecommoncharacteristics,pre-defined.“Theobjectiveofstratificationistoreducethevariabilityofelementsineachlayerandthereforeallowareductioninsamplesizewithoutaproportionateincreaseintheriskofsampling.”[3]Ifpopulationstratificationisdoneproperly,theamountofsamplesizetocomelayerswillbelessthanthesamplesizethatwouldbeobtainedatthesamelevelofriskgivensamplewithasampleextractedfromtheen