文档介绍：CHAPTER 9
AUDIT SAMPLING
OBJECTIVES
Knowing the concepts of different samplings and learning to distinguish them
Describing the procedures of each sampling
Learning the formula
TERMS
Allowance for sampling risk 可容许抽样风险
Attributes sampling 属性抽样
Confidence level 误受风险合理水平
Deviation rate 误差率
Difference estimation 差额推算法
Discovery sampling 发现抽样
Dual-purpose test 双目标测试
Effective audit 效果审计
Efficient audit 效率审计
Expected deviation rate 期望误差率
11. Mean 平均
12. Mean-per-unit estimation 单位平均推算法
13. Nonsampling risk 非抽样风险
14. Normal disribution
15. Physical representation of the population
总体实物代表
16. Population 总体
17. Precision 精确度
18. Projected misstatement 预计错报
19. Random selection 随机选择
20. Ratio estimation 比率推算法
21. Reliability 信赖度
22. Representative sample 代表样本
23. Risk of assessing control risk too high
评估控制风险水平过高
24. Risk of assessing control risk too low
评估控制风险水平过低
25. Risk of incorrect acceptance
误受帐户风险
26. Risk of incorrect acceptance
误拒帐户风险
27. Sampling error 抽样误差
28. Sampling risk 抽样风险
29. Sequential sampling 顺序抽样
30. Standard deviation 标准离差
31. Stratification 分层
32. Systematic selection 系统选样
33. Tolerable deviation rate 容许偏差率
34. Tolerable misstatement 容许错报
35. Variables sampling 变量抽样
36. Voucher 担保人
9-PARISON OF STATISTICAL AND NONSTATISTICAL SAMPLING
What’s the statistical sampling? (统计抽样)
What’s the nonstatistical sampling? (非统计抽样)
The difference?
1.   Selecting a random sample
a.   random number tables 随机数表
( sampling without replacement and sampling with replacement)
b.   random number generators 随机数生成程序
c. systematic selection 系统选择
2.       Other methods of sample selection
a.       haphazard selection (随机选样)
b.       block selection (区域选样)
3.       Stratification ( 分层)
4.       Types of statistical sampling plans
a.       attributes sampling 属性抽样
b.       discovery sampling 发现抽样
c.       classical variables sampling 传统变量抽样
d. probability-proportional-to-size sampling (PPS)
规模概率比例抽样
5 .       Allowance for sampling risk (prici