当前课程知识点:Auditing > The final exam > The final exam > 10.1 Overview of Audit Sampling
各位同学 大家好
Hello, everyone
欢迎来到《审计学》课堂
Welcome to auditing class
今天我们要学习的是第十章审计抽样
Today we are going to learn Chapter 10 audit sampling
通过本章的学习希望同学们能够了解
Through the study of this chapter, I hope that students can understand
审计抽样的含义 特征及适用性
the meaning, characteristics and applicability of audit sampling
了解抽样风险和非抽样风险
understand sampling risk and non-sampling risk
了解统计抽样和非统计抽样
understand statistical sampling and non-statistical sampling
了解审计抽样的步骤等
understand the steps of audit sampling
首先我们来介绍一下
First, let's introduce
审计抽样概述这个知识点
the knowledge of audit sampling
这个知识点包括三个部分
This knowledge includes three parts
第一个是审计抽样的含义
the first is the meaning of audit sampling
第二个是审计抽样的特征
the second is the characteristics of audit sampling
第三个是审计抽样的实用性
the third is the applicability of audit sampling
那我们说在审计过程当中
In the process of audit
选取样本的方法通常有三种
there are three ways to select samples
第一种是选取全部样本
the first is to select all samples
第二种是选取特定样本
the second is to select specific samples
第三种是审计抽样
and the third is audit sampling
选取全部样本是指
Selecting all samples means
对总体中的全部项目进行检查
checking all items in the whole population
对全部项目进行检查通常更适用于细节测试
Checking all items is usually more suitable for detail testing
而不适合控制测试
than for control testing
什么情况下适合选取全部项目进行测试呢
Under what circumstances is it suitable to select all items for testing
我们说有这么几种情况
We say that there are several situations
第一 总体由少量的大额项目构成
First, there are a small number of large projects in total
某类交易或账户余额中的所有项目的
When the single amount of all items in a certain type of transaction or account balance
单个金额都较大时
is large
注册会计师可能需要测试所有项目
the certified public accountant may need to test all items
这第一种情况
This is the first situation
第二 存在特别风险
Second, there are special risks
且其他方法未提供充分 适当的审计证据
and other methods do not provide sufficient and appropriate audit evidence
某类交易或账户余额中所有项目
All items in a certain type of transaction or account balance
可能单个金额不大但存在特别风险
may have small single amount but special risks
这个时候注册会计师也可能需要测试全部项目
At this time, the certified public accountant may also need to test all items
存在特别风险的项目也需要
Projects with special risks also need to
全部被作为测试对象
be fully tested
什么情况下是存在特别风险呢
When is there a particular risk
我们说有这么几种情况
We can say that there are several situations
第一个管理层高度参与的
the first is highly involved
或者错报可能性较大的交易事项或者账户余额
transactions or account balances that are more likely to be misstated by the management
第二个非常规的交易或者账户余额
the second is unconventional transactions or account balances
第三个长期不变的账户余额
the third is long-term unchanged account balances
比如滞销的存货余额
such as unsalable inventory balances
或账龄较长的应收账款余额
or long-term accounts receivable balances
第四个可疑的或非正常的项目
the fourth is suspicious or abnormal items
或明显不规范的项目
or obviously not Standardized projects
第五个以前发生错误的项目
the fifth is the projects with previous mistakes
第六个期末人为调整的项目
the sixth is the projects adjusted artificially at the end of the period
第七个是其他存在特别风险项目
the seventh is other projects with special risks
这是第一种
This is the first one
第二种选举特定项目
The second is election specific items
选取特定项目是指对总体中的特定项目
Selecting a specific project is to
进行针对性的测试
test the specific project in the whole
到底哪些项目可以作为特定项目被选取
Which items can be selected
一定作为测试项目呢
as test items
我们说有这么几种情况
We say that there are several situations
第一个大额的或关键的项目
the first is a large or key project
第二个超过某一金额的全部项目
the second is a total project with a certain amount of money
第三个被用于获取某些信息的项目
the third is a project used to obtain certain information
当然这个信息是指一些特定的非常重要的信息
of course, this information refers to some specific and very important information
第四个被用于测试控制活动的项目
the fourth is a project used to test control activities
选取特定项目实施检查
Selecting a specific project for inspection
通常是获取审计证据的有效手段
is usually an effective means to obtain audit evidence
但注意它并不是审计抽样
but it is not audit sampling
对按照这种方法所选取的项目
The results of implementing audit procedures for the projects selected according to this method
实施审计程序的结果不能推断到整个总体
cannot be inferred from the whole population
原因是什么
Why
就是虽然选取特定项目
Even though the selection of specific projects
也是对某类交易或账户余额中
is also the implementation of audit procedures for projects
低于百分之百的项目实施审计程序
with less than 100% of a certain type of transaction or account balance
但与审计抽样不同的是什么呢
the difference with audit sampling is that
并不是所有的抽样单元都有被选中的机会
it does not make all sampling units have the opportunity to be selected
所以它不符合注册会计师选样要求的项目
so it does not meet the sampling requirements of Certified Public Accountants
就没有机会被选取
There is no chance to be selected
因为选取的特定项目不能代表总体
Because the selected specific item cannot represent the whole
或者说不能代表子总体中的全部项目的特征
or the characteristics of all items in the whole
所以它不能推断到总体
it cannot infer the wholeb
因此与审计抽样不同
Therefore, unlike audit sampling
选取特定项目进行测试
selecting specific items for testing
不能根据所测的项目中发现的误差
can not according to the errors found in the measured items
来推断审计中对象总体的误差
infer the overall error of the object in the audit
好了 那我们重点谈一下第三种
Well, let's focus on the third
就是所谓的审计抽样了
the so-called audit sampling
那什么叫审计抽样呢
What is audit sampling
审计抽样是指注册会计师对
Audit sampling refers to
具有审计相关性的总体中低于百分百的项目
the implementation of audit procedures by certified public accountants for projects
实施审计程序
less than 100% of the total with audit relevance
使所有抽样单元都有被选取的机会
so that all sampling units have the opportunity to be selected
为注册会计师针对整个总体得出结论
for certified public accountants to draw conclusions for the whole population
提供合理基础
providing a reasonable basis
所以审计抽样能够使得注册会计师
Therefore, audit sampling is to enable certified public accountants
获取和评价有关所选取项目的
to obtain and evaluate audit evidence related to
某一特征的审计证据
a certain feature of the selected project
它有助于或者说可以形成总体的结论
which is helpful or can form a general conclusion
什么叫总体呢
What is totality
注册会计师从中选取样本
Certified Public Accountants select samples from them
并期望据此得出结论的整个数据集合
and expect to draw a conclusion based on the whole data set
另外一个概念就是抽样单元
Another concept is the sampling unit
什么叫抽样单元
What is a sampling unit
抽样单元是指构成总体的个体项目
Sampling unit refers to the individual items that constitute the whole
审计抽样是一个适用性比较广的概念
Audit sampling is a widely applicable concept
不仅注册会计师执行审计工作时使用抽样
It is not only used by certified public accountants when performing audit work
意见调查 市场分析
but also may be used in opinion survey market analysis
或者科学研究都可能用到抽样
or scientific research
但是审计抽样不同于其他行业的抽样
However, audit sampling is different from sampling in other industries
例如审计抽样可能为某账户余额的准确性
For example, audit sampling may
提供进一步佐证证据
provide further evidence for the accuracy of an account balance
注册会计师通常只需要评价
Certified public accountants usually only need to evaluate
该账户余额是否存在重大错报
whether there is a material misstatement of the account balance
而不需要确定其初始金额
rather than determine its initial amount
这是一个
This is the first feature of audit sampling
第二个审计抽样的特征是什么
Second, what are the characteristics of audit sampling
我们从定义中就可以看出
We can see from the definition that
审计抽样具有三个特征
audit sampling has three characteristics
第一个审计抽样是对某类交易
first, audit sampling is for a certain type of transaction
或账户余额中低于百分百的项目
or account balance that is less than 100%
实施的审计程序
to implement an audit procedure
第二 所有抽样单元都有被选举的机会
second, all sampling units have the opportunity to be elected
第三点审计测试的目的是为了评价
third, the purpose of audit testing is to evaluate
该账户余额或交易类型的某一个特征
a certain characteristic of the account balance or transaction type
也就是说可以根据样本项目的测试结果
that is to say ,according to the test results of the sample items
推断出有关抽样总体的结论这点至关重要
the conclusion about the sample population can be inferred, which is very important
否则审计抽样也就失去它的存在意义
otherwise audit sampling will lose its significance
下面分别详细来解说一下
Let's explain in detail
首先 审计抽样的时候注册会计师应当确定
First of all, the CPA should determine
适用于特定审计目标的总体
the total applicable to the specific audit objectives at the time of audit sampling
首先你要把这个总体要确定好
First of all, you need to make sure that
这个总体一定要跟特定目标相适应
the overall plan is appropriate to the specific objectives
然后从中选取低于百分百的项目实施审计程序
and then select less than 100% of the projects to implement the audit procedures
所以在某些情况下注册会计师可能决定
Therefore, in some cases, the certified public accountant may decide to
测试某类交易或账户余额中的每一个项目
test every item in a certain type of transaction or account balance
即针对总体中的百分百进行测试
that is, to test 100% of the tota
那这就是所谓的全查不叫审计抽样
that is, the so-called full inspection rather than audit sampling
第二 审计抽样时所有抽样单元
The second is that all sampling units
都应当有被选取成为样本的机会
should have the opportunity to be selected as samples
审计师你不能存在有偏向
There is no bias among auditors
也就说只挑选具备某一特征的项目进行测试
that is to say, it is problematic to
这样是有问题的
select only projects with certain characteristics for testing
如果只选取某些特定项目实施审计程序
If only some specific projects are selected to implement audit procedures
这不是审计抽样
this is not audit sampling
在这种情况下
In this case
你只能针对这些特定项目得出结论
you can only draw conclusions for these specific projects
如果你要将这些样本的结论推断到总体的
If you want to extrapolate the conclusions of these samples to the whole
那会产生偏差的
there will be deviation
所以这个时候不能根据特定项目的测试结果
Therefore, the overall characteristics cannot be
推断总体的特征
inferred from the test results of a specific project at this time
第三个审计抽样的时候
The third is the audit sampling
注册会计师的目的并不是评价样本
the purpose of Certified Public Accountants is not to evaluate the sample
而是对整个总体得出结论
but to draw a conclusion on the whole
如果注册会计师从某类交易
If a certified public accountant
或账户余额中选取低于百分百的项目
selects less than 100% of a certain type of transaction or account balance
实施审计程序
to carry out the audit procedure
却不准备据此推断总体特征
but is not prepared to infer the overall characteristics based on it
这个时候这就不是审计抽样
it is not audit sampling at this time
比如说注册会计师挑选几笔交易
For example, the certified public accountant selects several transactions
追查其在被审计单位会计系统中的运行轨迹
to trace their operation track in the accounting system of the audited unit
以获取对被审计单位内部控制的一个总体了解
so as to obtain a general understanding of the internal control of the audited unit
所以它这里只是为了获取总体了解
Because it's just to understand the whole
他不是为了评价该交易的总体特征
it's not to evaluate the overall characteristics of the transaction
所以这就不是审计抽样了
so this is not audit sampling
值得注意的是
It is worth noting that
只有当从抽样总体中选取的样本具有代表性时
only when the sample selected from the sample population is representative
注册会计师才能根据样本项目的测试结果
he certified public accountant can infer the relevant overall conclusion
推断出有关总体结论
based on the test results of the sample project
那什么叫代表性
What is representativeness
所谓代表性就是在既定的风险水平下
The so-called representativeness is that under the given risk level
注册会计师根据样本得出的结论
the conclusion drawn by the certified public accountant
与对整个总体实施与样本相同的
according to the sample is similar to the conclusion drawn by the same
审计程序得出的结论类似
audit procedure for the whole implementation of the sample
这个时候我们就说它有代表性
At this time, we say that it is representative
所以样本具有代表性
Therefore, the representativeness of samples
并不意味着根据样本测试结果推到错报
does not mean according to the test results of samples
一定与总体这种错报完全相同
that it is impossible to infer that the false alarm must be
那是不可能的
exactly the same as the overall false alarm
所以如果样本的选取是无偏向的
Therefore, if the sample selection is unbiased
我们认为这个样本通常就具有代表性
we think that this sample is usually representative
第三个就是审计抽样的适用性
The third is the applicability of audit sampling
到底在什么样的审计程序当中
In what audit procedures
我们可以使用审计抽样
can we use audit sampling
我们要说明的是审计抽样
We should note that audit sampling
并非在所有审计程序中都可使用
is not available in all audit procedures
注册会计师拟实施的审计程序
to be implemented by certified public accountants
将对运用审计抽样产生重要影响
will have an important impact on the use of audit sampling
比如说风险评估程序
such as risk assessment procedures
控制测试 实质性程序中
in control test substantive procedure
有些审计程序可以使用审计抽样
some audit procedures may use audit sampling
而有些程序程序则不宜使用审计抽样
but audit sampling is not suitable for some procedures
风险评估程序通常不涉及审计抽样
The risk assessment process usually does not involve audit sampling
如果注册会计师在了解控制的设计
If the certified public accountant plans
和确定控制是否得到执行的同时
and implements the control test while knowing the design of the control and determining
计划和实施控制测试
whether the control is implemented
这可能涉及到审计抽样
this may involve audit sampling
但此时审计抽样仅适用于控制测试
but at this time audit sampling only applies to the control test
当控制的运行留下轨迹时
When the operation of control leaves a trail
注册会计师可以考虑使用审计抽样
CPA can consider using audit sampling
来实施我们的控制测试
to implement our control test
对于未留下运行轨迹的控制
For the control without operation trace
注册会计师通常实施询问 观察等审计程序
the certified public accountant usually carries out examination procedures such as inquiry and observation
以获取有关控制运行有效性的审计证据
to obtain experimental evidence about the effectiveness of control operation
此时不宜采用审计抽样
At this time, audit sampling should not be used
实质性程序包括对各类交易
Substantive procedures include
账户余额和披露列报的细节测试
detailed tests and substantive analysis procedures for various types of transactions
以及实质性分析程序
account balances and disclosures
在实施细节测试的时候
When carrying out the detail test
注册会计师可以使用审计抽样获取审计证据
the certified public accountant can use audit sampling to obtain audit evidence
来验证有关财务报表金额的一项或多项认定
to verify one or more determinations of the amount of the financial statements
或者对某些金额作出独立的估计
or make independent estimates of some amounts
好这就是我们审计抽样概述的知识点
OK, this is the knowledge point of our audit sampling overview
谢谢大家
Thank you
-1.1 The emergence and development of civil audit
-1.2 The concept and function of CPA audit
-1.3 Elements and categories of forensic services
-1.4 The basic process of CPA audit
-Chapter 1 Unit Tests
-2.1 General qualification requirements for certified public accountants
-2.2 The organizational form of an accounting firm
-2.3 Conditions for the establishment of a public accounting firm
-Chapter 2 Unit Tests
-3.1 Conceptual framework of professional ethics
-3.2 Meaning and immunity of confidentiality obligation
-3.3 Communication before and after accepting the commission
-Chapter 3 Unit Tests
-4.1 Business failure and audit failure
-4.2 The determination of legal liability of certified public accountants
-4.3 The constitutive elements of the civil liability of certified public accountants
-4.4 The evasion and defense of legal liability of certified public accountants
-Chapter 4 Unit Tests
-5.1 The general objective of financial statement audit
-5.2 Audit objectives related to various transactions and events
-5.3 The process of achieving audit objectives
-5.4 Auditing responsibility of certified public accountants
-Chapter 5 Unit Tests
-6.2 Comprehensive use of audit procedures
-6.3 Working paper for the audit
-Chapter 6 Unit Tests
-7.2 The concept of auditing business engagement
-7.3 Perform the preliminary analysis procedure
-7.4 The concept of audit materiality
-7.5 Perform the preliminary analysis procedure
-Chapter 7 Unit Tests
-8.1 The meaning of CPA risk assessment procedure
-8.2 The meaning and elements of internal control
-8.3 Understand internal control of the audited company
-8.4 Internal control and material misstatement risk
-Chapter 8 Unit Tests
-9.2 Connotation of control tests
-9.3 Concept of substantive procedures
-Chapter 9 Unit Tests
-10.1 Overview of Audit Sampling
-10.2 Sampling risk and non-sampling risk
-10.4 The main steps of audit sampling
-Chapter 10 Unit Tests
-11.1 Major business activities of sales and collection cycle
-11.2 Substantive procedures for sales transactions
-11.3 Cut-off test of main business revenue
-11.4 Accounts receivable confirmation procedures
-Chapter 11 Unit Tests
-12.1 The main business activities involved in the procurement and payment cycle
-12.2 Substantive procedures for accounts payable
-12.3 Fixed Assets -- Substantive procedures for accumulated depreciation
-Chapter 12 Unit Tests
-13.1 Business activities and accounting records relating to inventory and storage cycles
-13.2 Sources of material inventory misstatement risk
-13.3 Audit procedures for inventory supervision
-Chapter 13 Unit Tests
-14.1 Internal control of financing activities
-14.2 Risk of material misstatement of financing activities
-14.3 The audit of short-term borrowing
-Chapter 14 Unit Tests
-15.1 Internal control tests and substantive procedures for cash on hand
-15.2 Internal control and control test on bank deposits
-15.3 Substantive procedures for bank deposits
-Chapter 15 Unit Tests
-16.1 Audit related party transactions
-16.2 Audit related party transactions
-16.3 The final evidence evaluation process
-Chapter 16 Unit Tests
-17.1 Standard unqualified audit report
-17.2 An unqualified audit report with a highlighted item section
-17.5 An audit report that cannot express an opinion
-Chapter 17 Unit Tests
-The final exam