10.3 Audit sampling method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
Today we are going to learn

第十章知识点审计抽样方法
the sampling method of knowledge point audit in Chapter 10

这里主要分为两个部分
There are two parts here

一个是统计抽样
one is statistical sampling

一个是非统计抽样
and the other is non statistical sampling

其中统计抽样又可以分为
Statistical sampling can be divided into

属性抽样和变量抽样
attribute sampling and variable sampling

我们来看一下
let's have a look

就所有的审计抽样都要求
All audit sampling requires

注册会计师运用职业判断
certified public accountants to use professional judgment

计划并实施抽样程序评价样本结果
plan and implement sampling procedures, and evaluate sample results

在审计抽样时
In audit sampling

注册会计师既可以使用统计抽样方法
CPA can use both statistical sampling method

也可以使用非统计抽样方法
and non statistical sampling method

那我先了解一下什么叫统计抽样
Let us first understand what is statistical sampling

所谓统计抽样是指同时具备
The so-called statistical sampling refers to

下列特征的抽样方法
the sampling method with the following characteristics at the same time

第一个随机选取样本项目
the first is to randomly select sample items

第二个运用概率论评价样本结果
the second is to use probability theory to evaluate sample results

包括计量抽样风险
including measurement sampling risk

如果注册会计师严格按照随机原则选取样本
If the certified public accountant selects samples in strict accordance with the random principle

却没有对样本结果进行统计评估
but does not make statistical evaluation on the sample results

或者基于非随机选样进行统计评估
or makes statistical evaluation based on non random sample selection

都不能认为使用了统计抽样
it cannot be considered that statistical sampling is used

统计抽样它有助于注册会计师
Statistical sampling is helpful for CPA

高效的设计样本
to design samples efficiently

计量所获取证据的充分性
measure the sufficiency of evidence obtained

以及定量的评价样本结果
and evaluate sample results quantitatively

但统计抽样又可能发生额外的成本
However, there may be additional costs in statistical sampling

首先 统计抽样需要特殊的专业技能
First of all, statistical sampling needs special professional skills

因此统计抽样需要增加额外的支出
Therefore, additional expenditure is needed

以对注册会计师进行培训
to train certified public accountants

其次 统计抽样需要
Secondly, statistical sampling requires that

单个样本项目符合统计要求
individual sample items meet the statistical requirements

这也可能需要支出额外的费用
which may also require additional costs

所以说应该使用抽样软件
So we should use sampling software

来降低统计抽样的成本
to reduce the cost of statistical sampling

属性抽样和变量抽样都是统计抽样的方法
Attribute sampling and variable sampling are both methods of statistical sampling

我们来看一下什么是属性抽样
What is attribute sampling

所谓属性抽样是一种用来对总体中
The so-called attribute sampling is a statistical sampling method used to

某一事件发生率得出结论的统计抽样方法
draw a conclusion on the occurrence rate of an event in the population

属性抽样在审计中最常用的用途是
The most common use of attribute sampling in auditing is

测试某一设定控制的偏差率
to test the deviation rate of a given control

以支持注册会计师评估的控制风险水平
to support the level of control risk assessed by certified public accountants

无论交易的规模如何
Regardless of the size of the transaction

针对某类交易的设定控制预期
the set control for a certain type of transaction is expected to operate

将以同样的方式运行
in the same way

因此在属性抽样中
Therefore, in the attribute sampling

设定控制的每一次发生偏差或偏离
each set control deviation or deviation

都被赋予同样的权重
is given the same weight

而不管交易金额大小 这是一个
regardless of the transaction amount

在控制测试当中
In the control test

注册会计师要对内部控制是否健全
the certified public accountant should test whether the internal control is sound

或者没有被有效执行的例外情况的发生率
or the occurrence rate of exceptions

进行测试
that have not been effectively implemented

也就是注册会计师只需要作出
that is to say, the certified public accountant only needs to make

总体错误率是多少
the overall error rate and the conclusion

对被审查对象能否接受的结论
whether the object under review can be accepted

而不必对总体错误的金额大小作出估计
without estimating the amount of the overall error

属性抽样正好满足了这一需求
Attribute sampling just meets this demand

将重点放在了对被审计对象总体的质量特征
and focuses on the qualitative evaluation of

进行定性评价之上
the overall quality characteristics of the audited object

因此比较适用于对内部控制的一个测试
so it is more suitable for a test of internal control

属性抽样有三种方法
There are three methods of attribute sampling

一种是固定样本量方法
one is fixed sample size method

第二种是停走抽样
the second is stop-walk sampling

第三种是发现抽样
the third is discovery sampling

固定样本的抽样是使用广泛的属性抽样方法
Fixed sample sampling is a widely used attribute sampling method

常用于估计审计对象总体中
which is often used to estimate in the total audit object

某种误差发生的比例
he proportion of certain errors

停走抽样是从预计总体偏差率为零开始
Stop-walk sampling starts from the expected total deviation rate of zero

通过边抽样边评价来完成审计抽样工作
and completes the audit sampling work by sampling while evaluating

发现抽样就比较严格了
It is found that sampling is more strict

它一般用于检查这种舞弊审计
and it is generally used to check this kind of fraud audit

发现抽样就是按照预期
It is found that sampling is checked according to the expected

总体偏差率为零来检查的
overall deviation rate of zero

如果审查完以后确实是零 我们就信赖内控
If it is indeed zero after the review, we will trust internal control

只要不是零 只要有一个控制偏差
As long as it is not zero and there is a control deviation

我们就不再信赖这个内控
we will no longer trust this internal control

接下来我们看一下变量抽样
Next let's look at variable sampling

所谓变量抽样是一种用来对总体金额
he so-called variable sampling is a statistical sampling method used to

得出结论的统计抽样方法
draw conclusions on the total amount

变量抽样通常要回答以下问题
Variable sampling usually answers the following questions

第一账户金额是多少
irst, what is the amount of the account

或账户是否存在重大错报
or whether there is a major misstatement of the account

变量抽样在审计中的主要用途是进行细节测试
The main purpose of variable sampling in audit is to test the details

以确定记录金额是否合理
to determine whether the recorded amount is reasonable

变量抽样的主要形式有
The main forms of variable sampling are

均值估计抽样法
average estimation sampling

差额估计抽样法
variance estimation sampling

分层抽样法
stratified sampling

货币单位抽样法
and monetary unit sampling

均值估计抽样法是通过抽查确定样本的平均值
Average estimation sampling is a statistical sampling technique which determines the average value of the sample through random inspection

来推断总体的平均值
to infer the average value

及总值的统计抽样技术
and total value of the population

差额估计抽样法是利用审查样本
The difference estimation sampling method is a statistical sampling method

所得到的样本平均差错额
which infers the total error amount or the correct amount

来推断总体差错额
by using the average error amount of the sample

或正确额的一种统计抽样方法
obtained from the examination of the sample

分层则是将总体按照一定的标志分成若干层
Stratification is a kind of statistical sampling technology that divides the population into several layers according to a certain mark

分别从各层中抽检一定数量的样本
inspects a certain number of samples from each layer respectively

最后汇总推算所需要的总体
and finally summarizes and calculates

估计量的一种统计抽样技术
the total estimation needed

那货币单位抽样法一是种双重目标抽样方法
Monetary unit sampling method is a kind of double objective sampling method

它既可以用于符合性测试也就所谓控制测试
It can be used for compliance test, so-called control test

又可以用于实质性测试
and substantive test

以测定总体所包含的
to determine whether the errors in the population

错误是否超过预定的重要性指标
exceed the predetermined importance index

或者预定的错误率上限
or the predetermined upper limit of error rate

作为这种基本目标的一种统计抽样方法
It is a statistical sampling method for this basic objective

最后我们要看看非统计抽样
Finally, we need to look at non statistical sampling

就是不同时具备
that is

统计抽样两个基本特征的抽样方法
the sampling methods with two basic characteristics of statistical sampling

统统是非统计抽样
are all non statistical sampling

所以统计抽样能够客观的计量抽样风险
Therefore, statistical sampling can measure the sampling risk objectively

并通过调整样本规模精确的控制风险
and control the risk accurately by adjusting the sample size

这是与非统计抽样最重要的一个区别
which is the most important difference between statistical sampling and non statistical sampling

无法或者不计量抽样风险的抽样方法
The sampling methods that can't or don't measure the sampling risk

都是非统计抽样
are all non statistical sampling

就是即便注册会计师是按照随机原则
that is, even if the certified public accountant according to the random principle

选取样本项目
selects the sample items

或使用统计出来的表格确定样本规模
or uses the statistical table to determine the sample size

如果没有对样本结果进行统计评估
if there is no statistical evaluation on the sample results

仍然属于非统计抽样
it still belongs to non statistical sampling

所以注册会计师使用非统计抽样时
Therefore, when using non statistical sampling

也必须考虑抽样风险
CPA must also consider the sampling risk

并将其降到可接受水平
and reduce it to an acceptable level

但没有办法精确的测定抽样风险
but there is no way to accurately measure the sampling risk

所以这是我们这两个的一个重大区别
So this is a major difference between the two of us

就是统计抽样跟非统计抽样的
One of the core differences between statistical sampling and non statistical sampling is

一个核心区别是能不能精确的测定抽样风险
whether we can accurately measure the sampling risk

注册会计师在统计抽样与非统计抽样之间
Between statistical sampling and non statistical sampling

如何进行选择呢
how to choose

最主要考虑一个成本效益原则
The most important consideration is the principle of cost-effectiveness

不管统计抽样还是非统计抽样
Whether statistical sampling or non statistical sampling

两种方法都要求注册会计师
both methods require certified public accountants

在设计 选取和评价样本时运用职业判断
to use professional judgment in the design, selection and evaluation of samples

如果设计适当
If the non statistical sampling is designed properly

非统计抽样也能提供与统计抽样同样的效果
it can also provide the same effect as the statistical sampling

另外对选取的样本项目实施的审计程序
In addition, the audit procedure for the selected sample project

通常与选取的抽样方法是没有关系的
is usually irrelevant to the selected sampling method

这两者是完全不相关的
which is completely irrelevant

关于这个内容我们就讲到这里
Let's talk about this

谢谢大家
Thank you