10.2 Sampling risk and non-sampling risk在线视频

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知识点
What we are going to learn today is Chapter 10

抽样风险和非抽样风险
sampling risk and non sampling risk

这里主要分为两个部分
It is mainly divided into two parts

一个是抽样风险
one is sampling risk

另外一个是非抽样风险
the other is non sampling risk

在获取审计证据的时候
When obtaining audit evidence

注册会计师应当运用职业判断
certified public accountants should use professional judgment

评估重大错报风险并设计进一步审计程序
to assess the risk of material misstatement and design further audit procedures

以将审计风险降到可接受水平
to reduce the audit risk to an acceptable level

在使用审计抽样方法的时候
When using audit sampling method

审计风险既可能受到抽样风险的影响
audit risk may be affected by both sampling risk

又可能受到非抽样风险的影响
and non sampling risk

抽样风险和非抽样风险
Sampling risk and non sampling risk

通过影响重大错报风险的评估
by influencing the assessment of material misstatement risk

和检查风险的确定
and the determination of inspection risk

进而影响到我们的审计风险
affect our audit risk

我们先来了解一下什么是抽样风险
Let's first understand what is sampling risk

所谓抽样风险
The so-called sampling risk

是指注册会计师根据样本得出的结论
refers to the risk that the conclusion drawn by the certified public accountant according to the sample

可能不同于如果对整个总体实施
may be different from the conclusion drawn

与样本相同的审计程序得出的结论的风险
if the whole audit procedure is the same as the sample

也就是说样本中包含的金额错报
That is to say, the amount misstatement

或对设定控制的偏差
or deviation from the set control contained in the sample

可能不能代表某类交易
may not represent the misstatement or control deviation in a certain type of transaction

或账户余额总体中存在的错报或控制偏差
or account balance as a whole

抽样风险是由抽样所引起的
Sampling risk is caused by sampling

如果你不采用抽样方法它就不存在抽样风险
If you don't use sampling method，there is no sampling risk

所以抽样风险与样本规模和抽样方法密切相关
So sampling risk is closely related to sample size and sampling method

举一个非常直观的例子
For a very intuitive example

我们对项目的内部控制制度进行审计抽样
we audit the internal control system of a project

从包含一万个项目的总体中抽出一百个样本
and take 100 samples from the total of 10000 projects

发现偏差五个 则样本偏差率是5%
If there are 5 deviations, the sample deviation rate is 5%

由此我们推断总体偏差率是5%
From this, we can infer that the overall deviation rate is 5%

而实际的一万个总体中可能有800个偏差
while there may be 800 deviations in the actual 10000 projects

这样总体偏差率实际是8%
so the overall deviation rate is 8%

这就意味着我们有3%的一个抽样风险
That means we have a sampling risk of 3%

抽样风险可以分为两类
Sampling risk can be divided into two categories

一类是影响审计效果的抽样风险
one is the sampling risk that affects the audit effect

它容易导致注册会计师发表不恰当的审计意见
which is easy to cause the certified public accountant to issue inappropriate audit opinions

另一类是影响审计效率的抽样风险
The other is the sampling risk that affects the audit efficiency

这可能会导致注册会计师增加
which may lead to the increase

不必要的审计程序
of unnecessary audit procedures

但是在细节测试跟控制测试当中
However, in the detail test and control test

这两类抽样风险的表现形式又有所不同
the two types of sampling risk have different forms

在实施控制测试的时候
In the implementation of control test

注册会计师要关注的两类抽样风险
CPA should pay attention to two kinds of sampling risks

是信赖过度风险和信赖不足风险
the risk of over reliannce and the risk of under reliance

信赖过度风险与审计的效果有关
The risk of over reliannce is related to the effect of audit

而信赖不足风险则与审计的效率有关
while the risk of under reliance is related to the efficiency of audit

在实施细节测试时
When carrying out the detailed test

注册会计师也要关注两类抽样风险
CPA should also pay attention to two kinds of sampling risks

误受风险和误拒风险
the risk of incorrect acceptance and the risk of incorrect rejection

误受风险与审计效果有关
The risk of incorrect acceptance is related to audit effect

误拒风险与审计效率有关
while the risk of incorrect rejection is related to audit efficiency

接下来给大家介绍这四种风险
Next, I will introduce these four risks

并举例帮助大家了解
and give some examples to help you understand them

信赖过度风险是指推断的控制有效性
The risk of over reliance refers to the risk that the inferred control effectiveness is

高于其实际有效性的风险
higher than its actual effectiveness

也就是说尽管样本结果支持注册会计师
That is to say, although the sample results support

计划信赖的内部控制水平
the level of internal control that CPA plans to rely on

但实际偏差率不支持该信赖程度的风险
the actual deviation rate does not support the risk of the level of reliance

信赖过度风险与审计效果有关
The over trust risk is related to the audit effect

如果注册会计师评估的控制有效性
If the control effectiveness of the CPA's assessment is

高于其实际有效性
higher than its actual effectiveness

从而导致评估的重大错报风险水平偏低
leading to the low risk level of material misstatement of the assessment

注册会计师可能不适当地减少
the CPA may improperly reduce the evidence obtained

从实质性程序中获取的证据
from substantive procedures

这样就可能导致我们的审计有效性降低
which may lead to the decrease of our audit effectiveness

导致我们审计意见可能会不正确
leading to our audit opinion may be incorrect

因此对于注册会计师而言
Therefore, for certified public accountants

信赖过度风险更容易导致
excessive trust risk is more likely to lead to

注册会计师发表不恰当的审计意见
CPA's improper audit opinion

我们更应该给予关注
which we should pay more attention to

信赖不足风险是指推断的控制有效性
The risk of under reliance refers to the risk that the inferred control effectiveness

低于实际有效性的风险
is lower than the actual effectiveness

也就是说尽管样本结果不支持
That is to say, although the sample results do not support

注册会计师计划信赖内部控制的程度
the degree of CPA's reliance on internal control

但实际偏差率支持该信赖程度的风险
the actual deviation rate supports the risk of the degree of reliance

信赖不足风险与审计的效率有关
The risk of under reliance is related to the efficiency of audit

当注册会计师评估的控制有效性
When the effectiveness of control assessed by the certified public accountant is

低于其实际有效性时
lower than its actual effectiveness

评估的重大错报风险水平高于实际水平
the risk level of material misstatement assessed is higher than the actual level

那这个时候审计师可能会
then the auditor may

增加一些不必要的实质性程序
add some unnecessary substantive procedures

过多的采用审计程序
Too many audit procedures are adopted

过多的收集审计证据
and too many audit evidences are collected

这样导致审计效率下降了
which leads to the decrease of audit efficiency

我们举个例子说
Let's give you an example

如果注册会计师确定的可容忍偏差率是7%
If the tolerable deviation rate determined by the certified public accountant is 7%

通过抽样得出的偏差率是8%
and the deviation rate obtained by sampling is 8%

注册会计可能会认为总体不可以接受
the certified public accountant may think that the overall is unacceptable

因此内部控制是无效的
the certified public accountant may think that the overall is unacceptable

但随后在审计过程当中
but later in the audit process

注册会计师会扩大测试范围
the certified public accountant will expand the scope of the test

但实际的偏差率是6%
but the actual deviation rate is 6%

这样就产生了2%的差异
so there is a difference of 2%

注册会计师业务量就无谓的增加了
and the business volume of the certified public accountant is meaningless If it is increased

审计的效率就会降低
the efficiency of audit will be reduced

误受风险是指注册会计师推断
The risk of incorrect acceptance refers to the risk that the certified public accountant infers

某一重大错报不存在而实际上存在的风险
that a major misrepresentation does not exist but actually exists

如果账面金额实际上存在重大错报
If there is a material misstatement of the book amount

而做注册会计师认为其不存在重大错报
and the certified public accountant believes that there is no material misstatement

注册会计师通常会停止
the certified public accountant will generally stop

对该账面金额继续进行测试
testing the book amount

并根据样本结果得出账面金额
and according to the sample results

无重大错报的风险
get the risk of no material misstatement of the book amount

与信赖过度风险类似
Similar to the over trust risk

误受风险影响审计效果
the audit effect is affected by the risk

容易导致注册会计师发表不恰当的审计意见
which is likely to cause the CPA to issue inappropriate audit opinions

因此注册会计师对这一类风险应当更加关注
Therefore, CPA should pay more attention to this kind of risk

我们举个例子
For example

可容忍错报金额是5万
the amount of tolerated misstatement is 50000

抽取样本测试的错报金额是4万
and the amount of misstatement for sample test is 40000

推断的错报在可容忍范围之内
The inferred misstatement is within the tolerable range

我们审计师非常乐观
Our auditor is very optimistic

他认为总体可以接受 不存在重大错报
He thinks that there is no major misstatement generally acceptable

但实际上总体错报金额是6万
but in fact, the total amount of misstatement is 60000

6万显然大于可容忍错报的5万
which is obviously greater than the amount of possible misstatement 50000

所以它属于一个重大错报
so it belongs to a major misstatement

这样审计师得出的结论可能就是错误的
so the auditor‘s conclusion may be wrong

本来应该出具保留意见的审计报告
He should have issued the audit report with qualified opinions

但他给出具无保留意见了
but he gave an unqualified opinion

给审计师带来的风险
which brought risks to the auditor

这是一个
This is one

误拒风险是指注册会计师
The risk of incorrect rejection refers to the risk that the certified public accountant

推断某一重大错报存在
infers that a material misstatement exists

而实际上不存在的风险
but does not exist in fact

与信赖不足风险类似
Similar to the risk of under reliance

误拒风险影响审计效率
the risk of incorrect rejection affects audit efficiency

如果账面金额不存在重大错报
If there is no material misstatement of the book amount

但是我们注册会计师认为其存在重大错报
but our certified public accountant believes that there is a material misstatement

注册会计师就会扩大细节测试范围
the certified public accountant will expand the scope of the detailed test

并考虑获取其他审计证据
and consider obtaining other audit evidence

最终注册会计师会得出恰当结论
and finally the certified public accountant will draw appropriate conclusions

但是不管怎么说在这种情况下
But anyway, in this case

我们的审计效率降低了 为什么呢
our audit efficiency is reduced. Why

因为本来我们就不需要
Because we don't need to

去扩大细节测试的范围
expand the scope of detail testing

我们也不需要去获取更多的审计证据
and we don't need to obtain more audit evidence

就可以支持这个审计结论
to support the audit conclusion

所以误拒风险同样是影响审计效率
so the risk of incorrect rejection also affects the audit efficiency

我们也举个例子
For example

假定可容忍错报金额是5万
suppose that the amount of tolerated misstatement is 50000

抽取样本测试的错报金额是6万
and the amount of misstatement for sample test is 60000

推断的错报显然超过了
The inferred misstatement obviously exceeds

可容忍错报的范围超过了一万
the scope of tolerated misstatement, and exceeds 10000

注册会计师认为总体是不可以接受的
The certified public accountant thinks that the overall misstatement is unacceptable

存在重大错报
and there is a material misstatement

可是实际上总体错报金额只有4万
but in fact, the overall misstatement amount is only 40000

不是重大错报
not a material misstatement

这个时候注册会计师错误的判断
At this time, the certified public accountant made a mistake

会导致其扩大测试范围
which will lead to the expansion of the scope of the test

导致其收集了更多的证据
and the collection of more evidence

所以这个时候会影响审计的效率
so this time will affect the efficiency of the audit

需要注意的是只要使用了审计抽样
It should be noted that as long as audit sampling is used

抽样风险就一定会存在
sampling risk will exist

所以在使用统计抽样的时候
Therefore, when using statistical sampling

注册会计师可以准确的计量和控制抽样风险
certified public accountants can accurately measure and control the sampling risk

但是在非统计抽样的时候
but when using non statistical sampling

注册会计师无法量化抽样风险
certified public accountants cannot quantify the sampling risk

只能根据职业判断
so they can only according to their professional judgment

对抽样风险进行一个定性的评价和控制
evaluate and control the sampling risk qualitatively

这是第一个方面
which is the first aspect

那第二我们要注意就是
The second point we should pay attention to is that

抽样风险与样本规模是反向变动的
sampling risk and sample size are reversed

样本规模越小抽样风险就越大
The smaller the sample size, the greater the sampling risk

样本规模越大抽样风险就越小
The larger the sample size, the smaller the sampling risk

这很容易理解
It's easy to understand that

就是如果我们样本规模跟总体
if our sample size is

一样大的情况出现
the same as the overall size

这个时候抽样风险就归零了就没有了
then the sampling risk will be zero and there will be no sampling risk

所以无论是控制测试还是细节测试
Therefore, whether it is control test or detail test

注册会计师都可以通过扩大样本规模
CPA can by expanding sample size

来降低抽样风险
reduce sampling risk

如果对总体中的所有项目都实施检查
If all the items in the population are checked

肯定就不存在抽样风险
there is no sampling risk

所以此时审计风险完全由非抽样风险产生
so the audit risk is completely generated by non sampling risk

什么叫非抽样风险呢
What is non sampling risk

非抽样风险就是指注册会计师由于
Non sampling risk refers to the fact that the CPA

任何与抽样风险无关的原因
due to any reason unrelated to sampling risk

而得出的错误结论的风险
obtain the risk of wrong conclusions

比如说注册会计师即使对某类交易
For example, even if CPA implements audit procedures for all projects of a certain type of transaction

或账户余额的所有项目实施的审计程序
or account balance

但是他可能也存在未能发现重大错报
he may fail to find material misstatements

或者存在内控实际失效
or actual failure of internal control

而他认为有效的这种风险
and if he thinks it is effective

这个时候其实就跟审计抽样
it is actually the same as audit sampling

这个方法的运用是没有关系的了
and the application of this method is invalid

所以在审计的过程当中
So in the process of audit

哪些因素可能会导致非抽样风险呢
what factors may lead to non sampling risk

我们说大概包括这么一些因素
We say that there are some factors

第一个注册会计师选择的总体
the first is that the overall selected by the certified public accountant is

不适合于测试目标
not suitable for the test objective

也就是它的总体不具有相关性
that is, its overall is not related to the audit objective

跟审计目标不具有相关性
and is not relevant to audit objectives

第二个注册会计师未能适当的
the second is that the certified public accountant fails to

定义控制偏差或错报
properly define the control deviation or misstatement

导致注册会计师未能发现
which results in the certified public accountant failing to find

样本中存在的偏差或错报
the deviation or misstatement in the sample

属于这种情况
This is the case

第三个注册会计师选择了不适于
the third is that the certified public accountant chooses not to

实现特定目标的审计程序
audit procedures suitable for achieving specific objectives

比如说注册会计师依赖应收账款函证
For example, the certified public accountant relies on the letter of accounts receivable

来揭示未入账的应收账款
to reveal the accounts receivable that are not recorded

这典型就是审计程序的选择错误
which is typically the wrong choice of audit procedure

也就是这个审计程序不适用于特定目标
that is, the audit procedure is not applicable to specific objectives

第四个注册会计师未能适当的评价
the fourth is that the certified public accountant fails to properly evaluate

审计发现的情况
the audit findings

比如说注册会计师错误的解读审计证据
For example, CPA's wrong interpretation of audit evidence

可能导致没有发现误差
may lead to no error found

注册会计师对所发现的
The certified public accountant's judgment

误差的重要性的判断有误
on the importance of the errors found is wrong

认为重要的误差他不重要
and he thinks that the important errors are not important

不重要误差他认为重要
and the unimportant errors are important

这可能也会导致得出错误的结论等等
which may also lead to wrong conclusions and so on

所以这就是导致我们的
So this is the reason that leads to our

非审计抽样风险产生的原因
non audit sampling risk

非抽样风险是由人为错误造成的
Non sampling risk is caused by human error

因此它是可以降低
so it can be reduced

可以消除甚至可以防范的
eliminated or even prevented

虽然在任何一种抽样方法中
Although in any sampling method

注册会计师都不能量化非抽样风险
certified public accountants can not quantify non sampling risk

但通过采取适当的质量控制政策和程序
by adopting appropriate quality control policies and procedures

对审计工作进行适当的督导
conducting appropriate supervision on audit work

以及对审计实务进行一个适当的改进
and making an appropriate improvement on audit practice

我们的非抽样风险是可以降到可接受水平的
our non sampling risk can be reduced to an acceptable level

这节内容就到此 谢谢大家
That is all. Thank you