第八章 審計抽樣 第一節審計抽樣的基本概念 第二節控制測試審計抽樣計畫 第三節證實測試之審計抽樣計畫
第八章 審計抽樣 本章學習重點 stratified random sampling systematic sampling PPS PPS MUS 8-3 壹抽樣與審計抽樣 audit sampling 100%
8-4 貳審計抽樣名詞介紹 population sampling unit representative sample sampling risk 1 (1) Risk of assessing control risk too high α (2) Risk of assessing control risk too low β
上榜次關鍵 2 (1) The risk of incorrect rejection of a population α (2) T h e r i s k o f i n c o r r e c t acceptance of a population β IR CR DR 8-1 8-5 AR = IR CR DR α β α β 8-1 H 0
8-6 I II 8-1 H 0 H 0 H 0 Ⅰ α H 1 Ⅱ β Effectiveness Efficiency 1 II Effectiveness 2 I Efficiency 3 II β II β I α 1 2
nonsampling risk nonsampling risk 1 2 3 (1) (2) (3) (4) confidence level tolerable error expected population error 8-7
8-8 參統計抽樣與非統計抽樣 (Statistical and Nonstatistical Sampling) 3 8-2 8-2 1. 2. 3. 1. 2. 3. 4. 1. 2. 3. 4. 5.
4. 1. 2. 3. 4. 5. 1. 2. 3. 1. 2. 3. 1. 2. 3. 1. 3 2. 3. 1. random sample 2. stratified random sampling 3. systematic sampling 4. cluster sampling 1. directed sample selection 2. block sampling 3. haphazard sampling 上榜次關鍵 1. 2. 3. 8-9
8-10 8-2 < 100% 100% 8-2 random sample
simple random sample selection Nn 1 Random Number Tables (1) (2) 10 7302 6646 1949 6911 5102 (3) 泝 sampling without replacement 8-11 沴 sampling with replacement 上榜次關鍵 8-3 (1) (2) (3) (4) (5) 1 5337 2653 3747 4263 8860 2 4252 3903 3874 1411 6055 3 7698 3250 3328 8788 6877 4 2371 4485 6910 2154 2165 5 1617 1584 5172 1172 5170 6 1277 7971 1355 7459 0207 7 1573 0143 6825 1507 0495 8 0811 0212 8471 3228 1422 9 2660 2037 1636 2768 3903
8-12 上榜最關鍵 2 Random Number Generator (1) (2) (3) stratified random sampling strata 1 2 3 4 上榜次關鍵 systematic sampling 1 2 3