Servicios Estadísticos

Rif: J-402186789

TEXTO: AUDITORÍA POR MUESTREO

Profesor Simón Antonio Córdova Urdaneta

Texto de Auto aprendizaje: Aprender-haciendo
Estadístico. Universidad Central de Venezuela
Edición en Inglés. También disponible en Español e Italiano

CONTENTS
Lesson 1. Overview of Audit Sampling
A. Why Do Auditors Sample?
B. Sampling Policy
C. Statistical and Nonstatistical Sampling
D. Statistical Terminology
E. Types of Statistical Sampling Plans
F. External Auditing Standards
G. Methods of Sample Selection Lesson 1 Review Questions
Lesson 1 Review Questions: Suggested Solutions
Lesson 2. Attributes Sampling
A. Introduction
B. Steps in an Attributes Sampling Plan
C. Sequential Attributes Sampling Appendix 2A: Attributes Sample Size Tables
Appendix 2B: Attributes Sample Evaluation Tables Lesson 2 Review Questions
Lesson 2 Review Questions: Suggested Solutions
Lesson 3. Probability-Proportional-to-Size (PPS) Sampling
A. Overview of PPS Sampling
B. Steps to Conducting a PPS Sampling Plan
C. PPS Sampling Illustration
Appendix 3A: PPS Sampling Expansion Factors Appendix 3B: PPS Sampling
Reliability Factors Appendix 3C: Formulas to Evaluate PPS Sample Results Lesson 3
Review Questions Lesson 3 Review Questions: Suggested Solutions
Lesson 4. Classical Variables Sampling
A. Overview
B. Steps to Conducting a Variables Sampling Plan Appendix 4A: Formulas for
Three Approaches to ClassicalVariables Sampling Lesson 4 Review Questions
Lesson 4 Review Questions: Suggested Solutions

Final Exam Suggested - References Glossary of Common Audit Sampling Terms

© 2018
 LIST OF EXHIBITS
Exhibit Title
1-1 Components of Sampling Risk
2-1 Factors that Impact Attributes Sampling Sample Size
2-2 Steps in an Attributes Sampling Plan
2-3 Except Sample Size Table for Attributes Sampling
(5% beta risk)
2-4 Except Attributes Sample Evaluation Table
(5% beta risk)
3-1 Steps in a PPS Sampling Plan
3-2 Computation of Sampling Interval
3-3 Systematic Sample Example
3-4 Computation of Upper Limit on Misstatement
4-1 Steps in a Classical Variables Sampling Plan
4-2 Factors that Impact Variables Sampling Sample Size
4-3 Example Data to Illustrate Variables Sampling