2. Attribute sampling: refers to the audit sampling taken according to the purpose and characteristics of control testing, and its purpose is to estimate the deviation rate or deviation times of the overall established control.
3. Attribute sampling: define the audit test objectives; Define attributes and deviation states; Define population; Define the sampling unit; Determine the allowable deviation rate; Determine the acceptable risk of overdependence; Estimate the total deviation rate; Determining the initial sample size; Select a sample; 1 Implement the audit procedure; Inferring the population from the sample; Analysis deviation; Determine the overall acceptability.
What is the audit sampling method that has appeared in history? Historically, audit methods have gone through several different stages or levels, such as from detailed audit to sampling audit, from sequential audit to reverse audit, from single inspection to system audit, from manual audit to computer audit, from account-oriented audit to system-oriented audit and then to risk-oriented audit.
In specific cases, how to determine the audit sampling method to measure the audit risk, calculate the risk ratio and determine the sampling range and quantity according to the ratio.
What is the sampling method? 1. Simple random sampling will number all the observation units in the survey population, and then randomly select some observation units by lottery or random number table to form a sample. Advantages: simple operation, simple calculation of mean value, rate and corresponding standard error. Disadvantages: When the overall size is large, it is difficult to number them one by one. Second, systematic sampling is also called mechanical sampling and equidistant sampling, that is, the whole observation unit is divided into n parts according to a certain sequence number, and then K observation units are randomly selected from the first part, and then one observation unit is sequentially extracted from each part at equal intervals to form a sample. Advantages: easy to understand and easy to operate. Disadvantages: when the overall trend is periodic, it is easy to produce deviation. 3. The crowd was divided into groups by cluster sampling, and then several groups were randomly selected to form samples, and all groups were investigated. Advantages: easy to organize and save money. Disadvantages: sampling error is greater than simple random sampling. 4. layered sampling Firstly, the population is divided into several categories according to some characteristics that have great influence on the observation indicators, and then a certain number of observation units are randomly selected from each layer to form samples. There are two schemes: proportional distribution and optimal distribution. Advantages: good sample representativeness and reduced sampling error. The above four basic sampling methods all belong to single-stage sampling. In practical application, the whole sampling process is often divided into several stages according to the actual situation, which is called multi-stage sampling. The sampling errors of various sampling methods are generally: cluster sampling ≥ simple random sampling ≥ systematic sampling ≥ stratified sampling.
Hope to adopt
1 What is the sampling method? National standard gb2828- 1 Random sampling methods include simple random sampling, systematic random sampling, stratified sampling and cluster sampling.
1. Simple random sampling: suppose a population contains n individuals, and take n individuals as samples one by one (n≤N). If every sampling makes the opportunity of each individual in the population equal, this sampling method is called simple random sampling.
2. Stratified sampling: when sampling, the population is divided into several disjoint layers, and then a certain number of individuals are independently selected from each layer according to a certain proportion, and the individuals selected from each layer are combined as samples. This sampling method is stratified sampling.
3. Cluster sampling: Cluster sampling is also called cluster sampling. Is to combine all the units in the population into a number of non-overlapping and non-repetitive * * *, which is called a group; A sampling method in which samples are sampled in groups.
4. Systematic random sampling: When there are many individuals in the group, it is troublesome to adopt simple random sampling. At this time, the population can be divided into several balanced parts, and then an individual can be extracted from each part according to predetermined rules to get the required samples. This kind of sampling is called systematic sampling.
How to use random sampling in the sampling method of audit radio system,
Starting from the first row, the second column 592 does not,
The first number that meets the requirements is 089, and the last three digits within 300 are:
089、222、226、 189、 135
Sampling by system
Five samples, 300/5=60, and the difference between the median numbers of each sample is 60. Random samples include:
003、063、 123、 183、243
How to choose an appropriate sampling method for audit statistics 1 According to the purpose and characteristics of compliance testing, the audit sampling is usually called (C). C. attribute sampling 2. Among the following errors in the sampling process, (a) belongs to non-sampling risk. A the sample size is too low because the reliability of the determination is too low. 3. In the cases listed in the table below, unauthorized credit sales belong to (b). B. risk of excessive trust 6. The certified public accountant wants to select 25 vouchers from 2000 vouchers as samples according to the systematic sampling method, and the sampling starting point is 326, so the sampling interval, minimum voucher number and maximum voucher number that can be selected are (D) respectively. D.80, 16 and 1946
Choose any basketball from 10 to test its quality. The sampling method should be _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
So the answer is: simple random sampling.
Why does the system audit adopt sampling method? What problems should be paid attention to in sampling scheme design? Because the general time of system audit is only 1~2 days, it may take 3~4 days to complete all audits, so sampling method can only be used. But no matter which method, there are several points that must be paid attention to. First, products must be well done, and general measuring tool management, nonconforming products, process control records, on-site work instructions, regional division, customer complaints, etc. must be checked.
What is the overall sampling method? This is all.