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AuditSamplingforTestsofControlsandSubstantiveTestsofTransactions Chapter15 LearningObjective1 Explaintheconceptofrepresentativesampling RepresentativeSamples Arepresentativesampleisoneinwhichthecharacteristicsinthesampleofauditinterestareapproximatelythesameasthoseofthepopulation Inpractice anauditorcanincreasethelikelihoodofarepresentativesamplebyusingcareindesigningthesamplingprocessandselection andevaluatingtheresults SamplingRisks Samplingriskistheriskthatanauditorreachesanincorrectconclusionbecausethesampleisnotrepresentativeofthepopulation Nonsamplingriskistheriskthataudittestsdonotuncoverexistingexceptionsinthesample MinimizingSamplingRisk Useappropriatesampleselectionmethod Adjustsamplesize Step1 Step2 SamplingRiskMeter LearningObjective2 Distinguishbetweenstatisticalandnonstatisticalsamplingandbetweenprobabilisticandnonprobabilisticsampleselection StatisticalVersusNonstatisticalSampling Similaritiesofbothapproaches Selectthesampleandperformthetests Planthesample Step1 Step2 Evaluatetheresults Step3 StatisticalVersusNonstatisticalSampling Statisticalsamplingallowsthequantificationofsamplingriskinplanningthesample Step1 andevaluatingtheresults Step3 Innonstatisticalsamplingthoseitemsthattheauditorbelieveswillprovidethemostusefulinformationareselected Differencesinapproach ProbabilisticVersusNonprobabilisticSampleSelection Probabilisticsampleselectionisamethodofselectingasamplesuchthateachpopulationitemhasaknownprobabilityofbeingincludedinthesample Nonprobabilisticsampleselectionisamethodinwhichtheauditorusesprofessionaljudgmentratherthanprobabilisticmethods ProbabilisticVersusNonprobabilisticSampleSelection 1 Directedsampleselection2 Haphazardsampleselection Nonprobabilisticselectionmethods ProbabilisticVersusNonprobabilisticSampleSelection 1 Simplerandomsampleselection2 Systematicsampleselection Probabilisticselectionmethods NonprobabilisticSampleSelectionMethods Directedsampleselectionistheselectionofeachitembasedonauditor sjudgmentalcriteria ItemsmostlikelytocontainmisstatementsItemscontainingselectedpopulationcharacteristicsLargedollarcoverage NonprobabilisticSampleSelectionMethods Haphazardsampleselectionistheselectionofitemswithoutanyconsciousbiasonthepartoftheauditor LearningObjective3 Selectrepresentativesamples ProbabilisticSampleSelectionMethods Asimplerandomsampleisoneinwhicheverypossiblecombinationofelementsinthepopulationhasanequalchanceofconstitutingthesample RandomSampleSelectionTools Computergenerationofrandomnumbersoffersseveraladvantagestimesavingsreducedriskoferrorautomaticdocumentation Randomnumbertables ProbabilisticSampleSelectionMethods Systematicsampleselection Theauditorcalculatesanintervalandthenselectstheitemsforthesamplebasedonthesizeoftheinterval Theintervalisdeterminedbydividingthepopulationsizebythenumberofsampleitemsdesired LearningObjective4 Defineanddescribeauditsamplingforexceptionrates SamplingforExceptionRates Theoccurrencerate orexceptionrate isthepercentofitemsinthepopulationcontainingthecharacteristicorspecificattributeofinteresttothetotalnumberofpopulationitems SamplingforExceptionRates Followingaretypesofexceptionsinpopulationsofaccountingdata 1 Deviationsfromclient sestablishedcontrols2 Monetarymisstatementsinpopulationsoftransactiondata3 Monetarymisstatementsinpopulationsofaccountbalancedetails LearningObjective5 Usenonstatisticalsamplingintestsofcontrolsandsubstantivetestsoftransactions TermsUsedinAuditSampling CharacteristicorattributeAcceptableriskofassessingcontrolrisktoolow ARACR Tolerableexceptionrate TER Estimatedpopulationexceptionrate EPER Initialsamplesize Termsrelatedtoplanning TermsUsedinAuditSampling ExceptionSampleexceptionrate SER Computedupperexceptionrate CUER Termsrelatedtoevaluatingresults I PlantheSample Decidewhetherauditsamplingapplies Statetheobjectivesoftheaudittest Step1 Step2 Defineattributesandexceptionconditions Step3 Definethepopulation Step4 Definethesamplingunit Step5 I PlantheSample Specifyacceptableriskofassessingcontrolrisktoolow Specifythetolerableexceptionrate Step6 Step7 Estimatethepopulationexceptionrate Step8 Determinetheinitialsamplesize Step9 II SelecttheSampleandPerformtheAuditProcedures Performtheauditprocedures Selectthesample Step10 Step11 III EvaluatetheResults Analyzeexceptions Generalizefromthesampletothepopulation Step12 Step13 Decidetheacceptabilityofthepopulation Step14 GuidelinesforARACRandTERTestsofControls EffectonSampleSizeofChangingFactors EffectoninitialTypeofchangesamplesize Increaseacceptableriskofassessingcontrolrisktoolow Increasetolerableriskrate Increaseestimatedpopulationexceptionrate Increasepopulationsize ActionsWhenPopulationisNotAcceptable ExpandthesamplesizeReviseassessedcontrolriskCommunicatewiththeauditcommitteeormanagement SummaryofAuditSamplingSteps Planthesample Steps1 9 Selectthesample Step10 Performthetests Step11 Evaluatetheresults Steps12 14 Numberofexceptionsinsampleandactualsamplesize ToStep12 ToStep14 FromStep12 Compare To FromStep6 Computedupperexceptionrate LearningObjective6 Defineanddescribeattributessamplingandasamplingdistribution StatisticalAuditSampling Thestatisticalsamplingmethodmostcommonlyusedfortestsofcontrolsandsubstantivetestsoftransactionsisattributessampling SamplingDistribution Itisafrequencydistributionoftheresultsofallpossiblesamplesofaspecifiedsizethatcouldbeobtainedfromapopulationcontainingsomespecificparameters Attributessamplingisbasedonthebinomialdistributi
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