统计抽样外文翻译文献Word文档格式.docx

统计抽样外文翻译文献Word文档格式.docx

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（文档含中英文对照即英文原文和中文翻译）

STATISTICALSAMPLINGMETHOD,USEDINTHEAUDIT

-views,recommendations,findings

PhDCandidateGabriela-FeliciaUNGUREANU

Abstract

TherapidincreaseinthesizeofU.S.companiesfromtheearlytwentiethcenturycreatedtheneedforauditproceduresbasedontheselectionofapartofthetotalpopulationauditedtoobtainreliableauditevidence,tocharacterizetheentirepopulationconsistsofaccountbalancesorclassesoftransactions.Samplingisnotusedonlyinaudit–isusedinsamplingsurveys,marketanalysisandmedicalresearchinwhichsomeonewantstoreachaconclusionaboutalargenumberofdatabyexaminingonlyapartofthesedata.Thedifferenceisthe“population”fromwhichthesampleisselected,iethatsetofdatawhichisintendedtodrawaconclusion.Auditsamplingappliesonlytocertaintypesofauditprocedures.

Keywords:

sampling,samplerisk,population,samplingunit,testsofcontrols,substantiveprocedures.

Statisticalsampling

CommitteestatisticalsamplingofAmericanInstituteofCertifiedPublicAccountantsof（AICPA）issuedin1962aspecialreport,titled“Statisticalsamplingandindependentauditors’whichallowedtheuseofstatisticalsamplingmethod,inaccordancewithGenerallyAcceptedAuditingStandards（GAAS）.During1962-1974,theAICPApublishedaseriesofpapersonstatisticalsampling,“Auditor’sApproachtoStatisticalSampling”,foruseincontinuingprofessionaleducationofaccountants.During1962-1974,theAICPApublishedaseriesofpapersonstatisticalsampling,“Auditor’sApproachtoStatisticalSampling”,foruseincontinuingprofessionaleducationofaccountants.In1981,AICPAissuedtheprofessionalstandard,“AuditSampling”,whichprovidesgeneralguidelinesforbothsamplingmethods,statisticalandnon-statistical.

Earlierauditsincludedchecksofalltransactionsintheperiodcoveredbytheauditedfinancialstatements.Atthattime,theliteraturehasnotgivenparticularattentiontothissubject.Onlyin1971,anauditproceduresprogramprintedinthe“FederalReserveBulletin（FederalBulletinStocks）”includedseveralreferencestosamplingsuchasselectingthe“fewitems”ofinventory.

Theprogramwasdevelopedbyaspecialcommittee,whichlaterbecametheAICPA,thatofCertifiedPublicAccountantsAmericanInstitute.

Inthefirstdecadesoflastcentury,theauditorsoftenappliedsampling,butsamplesizewasnotinrelatedtotheefficiencyofinternalcontroloftheentity.In1955,AmericanInstituteofAccountantshaspublishedastudycaseofextendingtheauditsampling,summarizingauditprogramdevelopedbycertifiedpublicaccountants,toshowwhysamplingisnecessarytoextendtheaudit.Thestudywasimportantbecauseisoneoftheleadingjournalonsamplingwhichrecognizearelationshipofdependencybetweendetailandreliabilitytestingofinternalcontrol.

In1964,theAICPA’sAuditingStandardsBoardhasissuedareportentitled“TherelationshipbetweenstatisticalsamplingandGenerallyAcceptedAuditingStandards（GAAS）”whichillustratedtherelationshipbetweentheaccuracyandreliabilityinsamplingandprovisionsofGAAS.

In1978,theAICPApublishedtheworkofDonaldM.Roberts,“StatisticalAuditing”whichexplainstheunderlyingtheoryofstatisticalsamplinginauditing.

In1981,AICPAissuedtheprofessionalstandard,named“AuditSampling”,whichprovidesguidelinesforbothsamplingmethods,statisticalandnon-statistical.

Anauditordoesnotrelysolelyontheresultsofasingleproceduretoreachaconclusiononanaccountbalance,classoftransactionsoroperationaleffectivenessofthecontrols.Rather,theauditfindingsarebasedoncombinedevidencefromseveralsources,asaconsequenceofanumberofdifferentauditprocedures.Whenanauditorselectsasampleofapopulation,hisobjectiveistoobtainarepresentativesample,iesamplewhosecharacteristicsareidenticalwiththepopulation’scharacteristics.Thismeansthatselecteditemsareidenticalwiththoseremainingoutsidethesample.

Inpractice,auditorsdonotknowforsureifasampleisrepresentative,evenaftercompletionthetest,butthey“mayincreasetheprobabilitythatasampleisrepresentativebyaccuracyofactivitiesmaderelatedtodesign,sampleselectionandevaluation”[1].Lackofspecificityofthesampleresultsmaybegivenbyobservationerrorsandsamplingerrors.Riskstoproducetheseerrorscanbecontrolled.

Observationerror（riskofobservation）appearswhentheaudittestdidnotidentifyexistingdeviationsinthesampleorusinganinadequateaudittechniqueorbynegligenceoftheauditor.

Samplingerror（samplingrisk）isaninherentcharacteristicofthesurvey,whichresultsfromthefactthattheytestedonlyafractionofthetotalpopulation.Samplingerroroccursduetothefact