统计抽样外文翻译文献Word文档格式.docx
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统计抽样外文翻译文献Word文档格式.docx
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(文档含中英文对照即英文原文和中文翻译)
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.Samplingerroroccursduetothefact
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