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Audit Sampling for TDB (Variables Sampling (Statistical Inference,…
Audit Sampling for TDB
Comparisons of Audit Sampling for TDB, TOC, STOT
Nonstatistical Sampling
Phase II
Perform the Audit Procedures
Select the Sample
Phase I
State the Objectives of the Audit Test
Decide Whether Audit Sampling Applies
Define a Misstatement
Define the Population
Define the Sampling Unit
Specify Tolerable Misstatement
Specify Acceptable Risk of Incorrect Acceptance
Estimate Misstatement in The Populaton
Determine the Initial Sampke Size
Phase III
Generalize from the Sample to the Population and Decide the Acceptability of the Population
Analyze the Misstatements
Action When a Population is Rejected
Monetary Unit Sampling
Differences Between MUS and Nonstatistical Sampling
Decide the Acceptability of the Population Using MUS
Determining Sample Sizes Using MUS
Acceptabe Risk of Incorrect Acceptance
Recorded Population Value
Tolerable Misstatement
Tolerable Misstatement as a Percentage of Population Value
Estimated Population Misstatement
Ratio of Estimated Population Misstatement to Tolerable Misstatement
Confidence Factor
Sample Size
Generalizing from the Sample to the Population When No Misstatement are Found Using MUS
Generalizing from the Sample to th Population When Misstatements are Fund Using MUS
Calculate the Allowance for Sampling Risk
Project Sample Misstatements
Relationship of The Audit Risk Moed to Sample Size for MUS
Calculate Percentage MisstatementAssumption (Taintng)
Variables Sampling
Statistical Inference
Variable Method
Sampling Distributions
Stratified Statistical Methods
Difference Between Variables and Nonstatistical Sampling
Sampling Risks