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ACCA AA统计与非统计抽样审计

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发布时间：2021-09-29 14:11

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Statistical versus non-statistical sampling

Paper F8 students need to be able to differentiate between‘statistical’and‘non-statistical’sampling techniques.ISA 530 provides the definition of‘statistical’sampling as follows:

‘An approach to sampling that has the following characteristics:

i.Random selection of the sample items,and

ii.The use of probability theory to evaluate sample results,including measurement of sampling risk.’

The ISA goes on to specify that a sampling approach that does not possess the characteristics in(i)and(ii)above is considered non-statistical sampling.【点击免费下载>>>更多ACCA学习相关资料】

The above sampling methods can be summarised into statistical and non-statistical sampling as follows:

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Statistical sampling allows each sampling unit to stand an equal chance of selection.The use of non-statistical sampling in audit sampling essentially removes this probability theory and is wholly dependent on the auditor’s judgment.Keeping the objective of sampling in mind,which is to provide a reasonable basis for the auditor to draw valid conclusions and ensuring that all samples are representative of their population,will avoid bias.

Conclusion

Paper F8 and FAU students must ensure they fully understand the various sampling methods available to auditors.In reality there are a number of ways in which sampling can be applied that ISA 530 recognises–however,the standard itself covers the principal methods.

Students must ensure they can discuss the results of audit sampling and form a conclusion as to whether additional work would need to be undertaken to reduce the risk of material misstatement.

Written by a member of the F8 examining team

References

(1).ISA 530,paragraph 5(a)

(2).ISA 530,paragraph 5(g)