WebSep 30, 2024 · 稽核程序中,如何查出問題有執行上的技巧. 首先確認本次稽核的目標. 符合性測試: 合法合規. 用戶訪問權限、變更控制. 實質性測試: 數據正確性. 交易清單. 查核期間因為數量很多,會採用抽樣 (Audit sampling)的方式. 抽樣通常優先考慮風險較高、重點專案、金 … Webディスカバリー・サンプリングは,ある形式の重要な異常のサンプルを見出すことに用いられる特殊サンプリング技法で,1つのサンプルが,任意サンプリング手法で選択され,そのサンプル・サイズは,疑問の異常の少なくとも1つの範例が見出されるように選ば ...
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WebFeb 14, 2024 · Discovery sampling. b. Attribute estimation. c. Variable sampling. d. Unrestricted random sampling with replacement. (AICPA ADAPTED) c 5. An underlying feature of random sampling is that each a. Stratum of the accounting population be given equal representation in the sample. b. Item in the accounting population be randomly … WebStudy with Quizlet and memorize flashcards containing terms like An advantage of statistical sampling over non statistical sampling is that statistical sampling helps an auditor to A. Minimize the failure to detect errors and fraud B. Eliminate the risk of nonsampling errors C. Reduce the level of audit risk and materiality to a relatively low amount D. Measure the … is etsuko a boy name or girl name
discovery sampling - Barrons Dictionary - AllBusiness.com
WebJun 16, 2004 · Discovery Sampling is defined as: " a procedure for determining the sample size required to have a stipulated probability of observing at least one … WebIf the internal auditor had used nonstatistical sampling instead of statistical sampling, which of the following would be true? The confidence level could not be quantified. An auditor applying a discovery-sampling plan with a 5% risk of overreliance may conclude that there is A 95% probability that the actual rate of occurrence in the ... WebDiscovery sampling is worth discussing, as it is frequently used to detect a fraudulent transaction. A sample size is selected for discovery sampling. If the sample is error free, then the entire data set or population is … is etsu a party school