:

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-The Problems Resulting From Using The Statistical
Sampling In Auditing And The Contribution Fields Of
The External Auditor To Decrease Its Effects On The
Financial Statements
)(Analytical Study Of External Auditors Viewpoint In Gaza Province

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Abstract
This study aims at identifying the problems resulting from using the
statistical sample in auditing and the contribution fields of the external
auditor to decrease its effects on the financial statements.
To achieve these objectives, two questionnaires has been developed,
depending on previous studies and theoretical studies, consisted from five
parts addressed to the external auditors in Gaza- Province. The distributed
questionnaires were (85), and (68) were replied which represent (80%).
The results of this study showing the appearance of problems in
applying the statistical sample by the external auditors in Gaza Province,
such as: To select the sample plan, defining the population and sample size,
to select the elements of sample and the final evaluation of sample results.
The researcher introduces a set of recommendations; the most
important from them, the auditor must select the sample randomly, without
bias. The procedures must be applied on all financial transactions, taking
into consideration the objectives of selecting the sample and the nature of
evidence required. The auditor must be fully aware about the sample results,
nature, reasons of errors and its effect on the financial statements. The
effectiveness of the internal control system and accounting data when the
errors resulting from the Management override the internal controls. The
auditor must evaluate the sample results and request from Management to
search for the discovered errors and to make the necessary changes and its
effects on the auditing report.
Opening professional workshops for the external auditors in GazaProvince to training them to use the modern trends in auditing: Using the
statistical sample method.
Keywords: Statistical Sample Theory of Probabilities Random Method
Unbias Confidence Level Population Unrestricted
Samples Stratified Samples Cluster Samples Multistage
Samples.

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1
2

3
4
5
6
7
8
9
10
11
12
13

:
) (
Arens, A. A., Elder, R. J. and Beasley, M.S. (2005), Plan the Sample
and the Effect of Population Size, Auditing and Assurance Services,
Tenth Edition, Prentice- Hall, PP. 460-461.
Arens, A. A. and Loebbecke, J. K. (1988), Generalize from the sample
to the Population and decide the Accountability of the Population,
Auditing: An Integrated Approach, 2002, Fourth Edition, P.P. 638- 639.
Boynton, W.C. and kell, W.G. (1996), Sampling Size in Auditing,
Modern Auditing ,1996, Sixth Edition, John Wiley &Sons, Inc. PP.
405- 411.
Ibid, Boynton & Kell, 1996, PP. 380- 382.
Carmichael, D.R. and Willingham, J. (1989), Non-Statistics Audit
Sampling, Auditing Concepts and Methods, 1989, Fifth Edition, PP.
244- 249.
Defliese, P.C., Jaenicke, H.R., OReilly, V.M. and Hirsch, M.B. (1990),
Sampling Risks, Montgomerys Auditing, 1990, Eleventh Edition,
John Wiley & Sons, Inc., PP. 360- 361.
Georgiades Feorge, (2001), Random Selection, Miller Audit
Procedures, 2001, PP. 197- 198.
Ibid, Defliese, et.al, 1990, PP. 361- 362.
Guy, Dan M., "et.al.", (1997), Audit Sampling: An Introduction N.Y.,
John Wiley & Sons, 1997, PP. 118- 136.
Huntsberger, D.V. (1965), Elements of Statistical Inference, Sixth
Printing, Boston: Alyn & Bacon Inc., 1965, P.2.
International Standards of Auditing (ISA-530), (1998), Nature and
Reason of Sampling Errors, Paragraphs (47-53), 1998, PP. 170- 171.
Salus, Eugene (1972), Non-Sampling Errors in Accounts Receivables
Confirmation, The Accounting Review, (January 1972), P. 109.
Stephen, F.F. and Mc Carthy, P.J. (1958), Sampling Opinions: As
Analysis of Survey Procedures, New York, John Wiley and Sons Inc.,
1958, P. 106.

40

14

Stockton, J.R. (1962), Business Statistics ,(Ohic South-Wetern

Publishing Company , 1962) ,PP. 10-14.
15 Smith, R.A. (1972), The Relationship of Internal Control Evaluation
and Audit Sample Size, The Accounting Review, (April 1972).

41

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California Press, Berkeley 1991.

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H.P. Mill Sampling in auditing. The Roland Press Company New York 1992.

51

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G. R. Brown and M. J. Draper, Editing Financial Data for Management Purposes, the Controller, April
1992 P. 156.

52