Statistical sampling and risk analysis in auditing:
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| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
London
Routledge
[2017]
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| ISBN: | 9781138263215 9780566080807 |
Staff View
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Record in the Search Index
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| adam_text | Contents
List of figures ix
List of tables x
List of case studies xi
1 Introduction 1
The people this book aims to help 1
The help on offer 2
Reading through and getting the most from this book 3
Recent developments 4
Conclusion 5
2 Statistical and non-statistical approaches 7
Is there really a lot of difference between statistical and
non-statistical? 7
Main approaches 11
Haphazard 11
Judgmental (selective) 12
Equal interval (or systematic) 13
Statistical 14
Conclusion
v
vi Contents
3 Why bother to use statistical sampling?
Professional standards
Increasing the value of your audit
Testing
Taking account of risk and materiality
Independence
Speed and efficiency
Making optimal use of information technology
Accountability and audit management
Potential pitfalls and disadvantages
The need for planning
Cost of investing in new skills
An unrealistic sense of security
Conclusion
4 Theory, concepts and conditions
Probability
The normal distribution
Precision, confidence and point estimates
The reliability factor
The population
The population characteristic
Sampling units
Access to the sample (sampling frames)
Errors
Random (or known chance) selection
Conclusion
5 Attribute sampling
Attribute sample size
Sampling interval
Case study 1: compliance testing during a stock system
audit
Suggestions
Case study 2: compliance testing a purchases system
Conclusion
Contents vii
6 An introduction to monetary unit sampling (MUS) 51
Substantive or compliance testing and the role of MUS 51
The purpose and pitfalls of MUS 53
Sample size and sampling interval for MUS 54
Some initial precautions 55
Case study 3: external audit of year-end creditor s figure 57
Suggestions 57
Case study 4: the internal audit of a creditor s
payment system 60
Suggestions 60
Conclusion 64
7 Monetary unit sampling - taking account of errors 67
Two options 67
The safety margin and precision gap widening 68
The mechanics of extrapolation 70
Three main stages of MUS extrapolation 70
Case study 5: MUS with overpayment error 75
Case study 6: MUS overpayments extrapolated beyond
MTEL 76
Case study 7: MUS with over- and underpayment error 82
Conclusion 83
8 Risk models and the reduction of sample sizes 87
Risk of what? 89
A simple triangular relationship 90
Using nightmare scenarios to identify key risks 91
Typical key control questions - purchasing system 93
The total audit risk model 94
Case study 8: too much work! 96
Case study 9: taking account of wider audit evidence 98
Suggestions 100
Conclusion 104
9 Other sampling approaches 107
Acceptance sampling 107
Combined sample size for attribute and MUS 110
Variables sampling 111
viii Contents
Mean per unit sampling 111
Ratio estimation 112
Difference estimation 112
Conclusion 114
10 Final concluding thoughts 115
How should I introduce statistical sampling to my audit? 115
Appendices 121
1 Additional case studies 123
2 Glossary 141
3 Abbreviations 147
4 SAS 430 149
5 Tables 161
6 Further reading 166
Index
169
|
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| spelling | Jones, Peter Verfasser aut Statistical sampling and risk analysis in auditing Peter Jones London Routledge [2017] © 1999 txt rdacontent n rdamedia nc rdacarrier Revision Wirtschaft (DE-588)4049674-0 gnd rswk-swf Stichprobe (DE-588)4057502-0 gnd rswk-swf Stichprobe (DE-588)4057502-0 s Revision Wirtschaft (DE-588)4049674-0 s DE-604 Äquivalent Jones, Peter Statistical sampling and risk analysis in auditingPeter Jones 1999 (DE-604)BV012188541 Digitalisierung UB Bamberg - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=030262075&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Jones, Peter Statistical sampling and risk analysis in auditing Revision Wirtschaft (DE-588)4049674-0 gnd Stichprobe (DE-588)4057502-0 gnd |
| subject_GND | (DE-588)4049674-0 (DE-588)4057502-0 |
| title | Statistical sampling and risk analysis in auditing |
| title_auth | Statistical sampling and risk analysis in auditing |
| title_exact_search | Statistical sampling and risk analysis in auditing |
| title_full | Statistical sampling and risk analysis in auditing Peter Jones |
| title_fullStr | Statistical sampling and risk analysis in auditing Peter Jones |
| title_full_unstemmed | Statistical sampling and risk analysis in auditing Peter Jones |
| title_short | Statistical sampling and risk analysis in auditing |
| title_sort | statistical sampling and risk analysis in auditing |
| topic | Revision Wirtschaft (DE-588)4049674-0 gnd Stichprobe (DE-588)4057502-0 gnd |
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