注會英語突破專題三審計基本原理

第二部分：審計抽(Audit一、重點專業(yè)詞匯（keywords第二部分：審計抽(Audit一、重點專業(yè)詞匯（keywordsStatisticalsamplingNon-statisticalsamplingstratifiedsampling分層抽樣Samplesize樣本量SampleunitPopulation總體規(guī)模variation偏差misstatement錯報控制測試中的抽樣應用（controlAcceptableriskofoverreliance(ARO)Expectedpopulationdeviationrate預計總體偏差率Tolerabledeviationrate(TDR)可容忍偏差率SampledeviationrateMaximumdeviationrate(MDR)細節(jié)測試中抽樣：(testofaccountbalancedetails)AcceptableriskofincorrectacceptanceExpectedmisstatementlevel預計總體錯報TolerablemisstatementlevelMaximummisstatementlevelMisstatementsizeinthesampleThepointestimateoftheauditedvalueApointestimateofthepopulationmisstatement推斷的總體錯報Averagemisstatementsize平均錯報控制測試(Control(TestofaccountbalanceAcceptableriskofAcceptableriskofincorrectacceptance【考點二】分層（stratifiedIfthereisvariation,theauditorsshouldtakestratifiedsamplinginto統(tǒng)計抽樣（傳統(tǒng)變量抽樣與PPS抽樣）【考點二】分層（stratifiedIfthereisvariation,theauditorsshouldtakestratifiedsamplinginto統(tǒng)計抽樣（傳統(tǒng)變量抽樣與PPS抽樣）（ClassicalVariables（Therearethreecommonly-usedclassicalvariablessamplingmethods:Mean-per-unitestimation,Differenceestimation,andRatioestimation.）Averagesamplevalue=Actualsamplevalue/sampleEstimatedtotalvalue=Averagesamplevalue×numberofitemsinProjectederror=Estimatedtotalvalue–totalbook（DifferenceAverageerror/difference=（actualsamplevalue–bookvalue）/sampleProjectederror=averageerror×numberofitemsin（RationEstimation）Ration=sampleauditedvalue/samplebookEstimatedtotalactualvalue=totalbookvalue×rationProjectederror=estimatedtotalactualvalue–totalbookPPS（Probability-Proportional-to-Size（PPS）Sampling）PPS（AdvantagesofPPSSampling）差預計總體偏差率thedeviationrate—VariabilitywithinthePPSsamplingiseasierPPSsamplingiseasierthantheclassicalvariablesampling.AsPPSsamplingisbasedontheattributablesampling,CPAcaneasilycalculatethesamplesize,andevaluatethesampleresultbythestatisticalchartormanually.PPSsamplingcanspotmaterialmisstatement,asthesamplingdividesthematerialdollaramountintonumeroussmallerunits,whichmakesthematerialamounthavemorechancestobeselectedasthesample.PPSsamplingisnotrequiredtoconsiderthevariationofauditedvalueintermsofthesamplesize.PPSsamplingwillautomaticallyidentifyallsinglematerialIfnoerrorsorsmallerrorsareexpectedbytheCPA,PPSsamplinggenerallyrequiresasmallersamplethanotherclassicalvariablesamplingmethods.PPSsamplingrequiresthatmisstatementamountofeachitemwillnotbelargerthanitsbookvalue.InPPSsampling,theunderstateditemismuchlesslikelytobeselected.ThereforePPSsamplingisnotapplicabletotesttheunderstatement.Specialattentionsshouldbepaidtotheitemswithzerobalanceornegative甲公2010銷售費用賬面金額合計變量抽樣中的差額估計抽樣方法，確定的總體規(guī)模000000A冊會計師決定采用傳4000，樣本規(guī)模為200，樣本賬面金40000003600000金額的點估計值。（2011）為2010年度確認的每筆銷售費用。為2010年度確認的每筆銷售費用。Inthefirstcase,itisnotproperpracticethatCPAdefinessamplingunitaseachmonetaryunit.Thesamplingunitshouldbeeachsellingexpenseconfirmedinyear2010.Inthesecondcase,thestratificationmadebyCPAisnotappropriate,asthestratificationisintendedtolessenthevariableofthetotalpopulation,ratherthantomakeeachunitbethesameaveragevalue.Inthethirdcase,theCPAdoesnotconsiderthetolerablemisstatementwhenconfirmingthesamplesize,whichisincorrectpractice.Inotherestablishedfactors’condition,thelargerthetolerablemisstatementis,thesmallertherelatedsamplingsizeis.Inthefourthcase,thepracticethatCPAadoptssystemselectionmethodisInthefifthcase,theCPAjustputanothersampleinplaceafterfindingthatthesampleofinvoicesislost,whichisnotproper.Firstofall,theCPAshouldfindoutthereasons,orcarryoutthesubstitutedauditproceduresordirectlyregarditasmisstatement,ratherthanjustselectanothersampl