【正文】 ecalculating the product of unit price and the number of units is ￥980Estimated inventory value: 9801000 = 980000Projected population misstatement = 1,000,000980000 = 20000(2) Difference estimate samplingPopulation size: 1000 units, recorded value: ￥1,040,000Sample size: 200 units. For each unit, the auditor pared the difference between carrying value and auditing value, and obtained a total difference of ￥12000.Average misstatement of the sample = ￥12000/200 = ￥60Projected population misstatement = 601000 = 60000(3) Ratio estimate samplingPopulation size: 1000 units, recorded value: ￥1,040,000Sample size: 200 units. The book value of the sample is 208000, and the auditing value of the sample is 196000.Ratio = 196000/208000 =Estimated inventory value = 1,040,000 = 977600Projected population misstatement = 1,040,000977600 = 624002008年審計輔導(dǎo)教材P288：初始樣本規(guī)模的計算公式初始樣本規(guī)模：initial sample size預(yù)先估計的標(biāo)準(zhǔn)差：preestimated standard deviation可接受的誤受風(fēng)險的置信系數(shù)： confidence coefficient for acceptable risk of incorrect acceptance可接受的誤拒風(fēng)險的置信系數(shù)：confidence coefficient for acceptable risk of incorrect rejection總體容量：population capacity總體可容忍錯報：population tolerable misstatement估計的總體錯報點估計值：estimated population misstatement point value2007年審計英語加試題1．John, a CPA of XYZ accounting firm, is in charge of auditing accounts receivable balance. The sample size is to be decided by using ProbabilityProportionaltoSize (PPS) sampling. It is expected that misstatements will be found in the account balance. John plans to use the following PPS sampling tables:（約翰，某會計師事務(wù)所注冊會計師，負(fù)責(zé)審計應(yīng)收賬款余額，計劃用PPS抽樣法決定樣本量。(9476/75008) = 522For stratum 4, PPM = (88) 247。56=%The result shows that there is a 10% risk that the effective population deviation rate would exceed %, . you have a 90% confidence level to ensure that the effective population deviation rate do not exceed %. Given a 7% tolerable deviation rate, it is concluded that the probability that the effective population deviation rate exceeds the tolerable deviation rate is very low, and the population can be accepted.3．請看2008年審計輔導(dǎo)教材P281表129樣本規(guī)模表 sample size table可接受誤受風(fēng)險 acceptable risk of incorrect acceptance預(yù)計錯報占可容忍錯報的百分比 percentage of estimated misstatement over tolerable misstatement可容忍錯報占總體的百分比 percentage of tolerable misstatement over population4. 樣本規(guī)模=保證系數(shù)總體賬面金額/可容忍錯報Sample size = assurance factorpopulation recorded amount/tolerable misstatementP282表1210評估的重大錯報風(fēng)險 evaluated risk of significant misstatement其他實質(zhì)性程序未能發(fā)現(xiàn)重大錯報的風(fēng)險 the risk that other substantive procedures fail to detect significant misstatement最高、高、中、低 highest/high/moderate/low5. 請看2008年審計輔導(dǎo)教材P283推斷總體錯報 project population misstatement比率法和差額法 ratio method/average difference methodNote: a negative misstatement indicates overstatement of the book value, and a positive misstatement indicates understatement.(1) Applying the difference method:For stratum 1, projected population misstatement (PPM) =600For stratum 2, PPM = 80(274)/23 = 953For stratum 3, PPM = 168(66)/22 = 504For stratum 4, PPM = 342(88)/22 = 1,368For stratum 5, PPM = 91023/23 = 910Total PPM = 6009535041368+910 = 2,515(1) Applying the ratio method:For stratum 1, projected population misstatement (PPM) =600For stratum 2, PPM = (274)247。 (3) haphazard selection（三）評價樣本結(jié)果：分析樣本誤差—推斷總體誤差—形成審計結(jié)論Evaluate the auditing results on the sample: analyze the sample error—project the population error—form audit conclusion練習(xí)題：1．請看2008年審計輔導(dǎo)教材P272273Suppose an auditor determines that the acceptable overdependence risk is 10%, the tolerable deviation rate is 7%, and the expected population deviation rate is %.According to the statistical sampling size table, what is the sample size should be?2. 請看2008年審計輔導(dǎo)教材P275Suppose an auditor has performed audit procedures on 56 selected items, and no deviation has been found. If the acceptable overdependence risk is 10%, determine the maximum population deviation rate based on the following risk factor table.Maximum population deviation rate (MDR)= risk factor247。 (2) systematic random selection: selection interval=population size247。 when used in substantive test, tolerable error rate refers to tolerable misstatement rate（可容忍錯報率）(3)Expected population error rate (sample size varies directly with the Expected population error rate) ；Expected misstatement has the effect of reducing the allowable tolerable misstatement. The more misstatement expected, the less “tolerable misstatement cushion” remains. (4)Variability within the population (Generally, this factor is only taken into account in substantive test. Sample size should vary directly with the magnitude of the variability of population. Populations with high variability should be stratified)；(5) Population size (unless the population is very small, generally population size has no effect on sample size)2．選取樣本的方法：（1）使用隨機數(shù)表或計算機輔助審計技術(shù)選樣；（2）系統(tǒng)選樣：也稱等距選樣，選樣間距=總體規(guī)模247。Overdependence risk and the risk of incorrect acceptance are related to the effectiveness of audit, while underdependence risk and the risk of incorrect rejection affects the efficiency of audit.Nonsampling risk is all risk other than sampling risk.統(tǒng)計抽樣(statistical sampling)和非統(tǒng)計抽樣(nonstatistical sampling)Statistical sampling is defined as audit sampling that uses the laws of probability for selecting and evaluating a sample from a population for the purpose of reaching a conclusion about the population. Nonstatistical sampling is audit sampling in which auditors do not utilize statistical calculations to express the results.審計抽樣的步驟：steps of audit sampling（一）樣本設(shè)計：確定測試目標(biāo)—定義總體與抽樣單元（總體、抽樣單元、分層）—定義誤差構(gòu)成條件Designing the sample: specify the test objectives—define population and sampling unit(population, sampling unit, stratification)—define the deviation conditions (. “Select a sample of recorded sales invoices, vouch them to supporting shipping orders, and document cases where the shipp