Tut2-audit

15.29

a. audit procedures can be tested by using attributes sampling:3.4.5.6.7

Attribute sampling should be used by the auditor for all audit procedures except 1 and 2. Procedures 1
includes re-computation of sales journal of just one month’s mathematical accuracy.

For testing auditor should select the month. Procedures 2 includes the performing and analytical
procedure for which auditor is review whole sales journal.

b. The sample unit suitable for audit procedures 3.4.5.6.7

(đang hiểu: lựa chọn mẫu trên journal thì phải nhìn vào đâu, lựa theo tháng, theo số dòng, theo số hóa
đơn)

is a sales invoice number, line item or date in the sales journal. In the test, the primary emphasis is
accuracy and occurrence objectives.

c. List the attributes for testing in part a

Đang hiểu là: Kết quả mình mong chờ khi thử mẫu là j

3. credit approved & documented on sales order prior to shipment

4. entries in the sales journal have been shipped

5. Prices used to compute the sales amount on the invoice match on the approved price list

6. calculations on the sales invoices are mathematically accurate

7. entries in the sales journal match postings in A/R master file

d.Test of control:78

Substantive test of Transaction:93

3. Substantive test of Transaction:93

4. Substantive test of Transaction:93

5. Substantive test of Transaction:93

6. Substantive test of Transaction:93

7. Test of control:78

15.30

1.Bz the sample size under non statistic sampling are determined, using audior judgement, according to
the decision concerning the sample size will be vary from one to another. The important point to
remember is that the sample sizes choosen should reflect the change in (ARO TER EPER and population
size)

Sample size Explanation

1 Sample size 90 Given
2 More than 90 sample size Decrease ARO 10% to 5%
3 More than 90 sample size, less than sample size of column Decrease TER 6% to 5%, smaller
2 population size than column 2
from 100,000 to 6,000
4 More than 90 sample size Decrease ARO 10% to 5%(same as
column 2), smaller population size
than column 3 from 6,000 to
1,000
5 Less than 90 sample size Increase TER(20%), EPER(8%)
6 Less than 90 sample size, less than sample size of column 5 Decrease EPER 8% to2% of col5
7 More than 90 sample size Decrease TER, EPER than column
1
2.

Column 1. 88, Column 2. 127, Column 3. 181, Column 4. 127, Column 5. 25, Column 6. 18, Column 7. 149

3.

4. increase ARO, TER

5. Greatest effect on sample size is diff btw TER and EPER (col 3-7)

The smallest effect on sample size is dif btw population size (col 2-4)

6. Bz it base on an estimate of SER, the actual sample must be evaluated be4 it is possible to know
whether the sample is sufficiently large to achieve the objective of the test.