第0102讲　审计抽样在控制测试和细节测试中的应用_create.pdf

注册会计师-审计注册会计师-审计 第 1页 第 02 讲 审计抽样在控制测试和细节测试中的应用第 02 讲 审计抽样在控制测试和细节测试中的应用 IV.审计抽样在控制测试中的应用 .Application of audit sampling in control testing 1.在控制测试使用统计抽样方法评价样本结果阶段 1.Statistical sampling methods used in control test usingresults of evaluation sample 在控制测试中使用统计抽样评价样本结果计算 The use of statistical sampling in control testing to evaluate sampling results 总体偏差率样本偏差率样本偏差数量样本规模 Population deviation ratesampling deviation ratesampling deviation sample size 考虑抽样风险 Considering sampling risk 公式法：总体偏差率上限风险系数样本规模 Using formula：upper limit of population deviationrisk coefficientsample size 查表法：使用样本结果评价表统计抽样的结果。Using table:using the sample results evaluation table 总体偏差率上限“低于”可容忍偏差率，则总体“可以接受”。Evaluation and conclusion of statistical sampling.The upper limit of population deviation rate is less than the limit of tolerable deviation rate so population is acceptable.总体偏差率上限“低于但接近”可容忍偏差率，则“考虑是否接受”总体，并考虑是否需要扩大测试范围；总体偏差率上限“大于或等于”可容忍偏差率，则总体“不能接受”，应当修正重大错报风险评估水平，并增加实质性程序的数量；也可以对其他控制进行测试，以支持计划的重大错报风险评估水平。The upper limit of population deviation rate is lower thanlower than but close to tolerable deviation rate and considering whether to accept the population and thinking whether to expand the testing scope;The upper limit of population deviation rate is equal to or higher than equal to or higher than tolerable deviation rate.The population is unacceptable.Modify material misstatement risk assessment level,and increase the number of substantive procedures;or test other controls,to support the planned risk assessment level of material misstatements.2.在控制测试中使用非统计抽样方法评价样本结果阶段 2.Using non-statistical sampling method in test of controlsstage of evaluating sampling result 在非统计抽样中，注册会计师同样将样本的偏差率作为总体偏差率的最佳估计。In non-statistical sampling,the CPA will also use the deviation rate of samples as the best the best estimateestimate of the deviation rate of the population.但在非统计抽样中，抽样风险无法直接计量。注册会计师通常将样本偏差率（即估计的总体偏差率）与可容忍偏差率相比较，以判断总体是否可以接受。But in a non-statistical sampling,sampling risk cannot be measured directly.The CPA usually compares deviation rate of samples（i.e.,the deviation rate of the population estimated）with the tolerable deviation rate to judge whether the population can be accepted.在控制测试中使用非统计抽样评价样本结果。Using non-statistical sampling method in test of controls to evaluate sampling result 总体偏差率样本偏差率样本偏差数量样本规模 Population deviation rate of the populationdeviation rate of the samplesdeviation amount 旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：2753127721注册会计师-审计注册会计师-审计 第 2页 of the samples/sample size 非统计抽样的结果评价与结论（非统计抽样无法量化抽样风险）：Evaluation and conclusion of non-statistical sampling result（the sampling risk of non-statistical sampling cannot be quantified）:样本偏差率“大于”可容忍偏差率，总体“不能接受”；样本偏差率“大大低于”可容忍偏差率，总体“可以接受”；样本偏差率“低于但接近”可容忍偏差率，总体“不可接受”；If deviation rate of the samples is higher than the tolerable deviation rate,the population cannot be accepted;if deviation rate of the samples is significantly lower than the tolerable deviation rate,the population can be accepted;if deviation rate of the samples is lower than but close to the tolerable deviation rate,the population cannot be accepted 样本偏差率“低于”可容忍偏差率，其差额“不大不小”，“考虑是否接受”总体，考虑扩大样本规模以进一步收集证据。Deviation rate of the samples is lower than the tolerable deviation rate,but the difference is neither too big nor too small neither too big nor too small,consider whether to accept the population;consider expanding the sample size in order to in order to collect further evidence.V.审计抽样在细节测试中的运用 V.Application of audit sampling in test of details 1.样本规模的确定 1.Determination of the sample size 无论使用统计抽样还是非统计抽样方法，注册会计师都应当综合考虑影响样本规模的因素，运用职业判断和经验确定样本规模。Regardless of the use of statistical sampling or non-statistical sampling method,certified public accountants should comprehensively consider factors that influence the sample size,using professional judgment and experience to determine the sample size.（1）利用样本规模确定表 Using the determination table of sample size 细节测试货币单元抽样样本规模（误受风险 10%）预计总体错报与可容忍错报之比 可容忍错报与总体账面金额之比 50%30%10%8%5%4%3%2%-5 8 24 29 47 58 77 116 0.2 7 12 35 43 69 86 114 171 0.3 9 15 44 55 87 109 145 217 0.4 12 20 58 72 115 143 191 286 0.5 16 27 80 100 160 200 267 400 Sample Size of Monetary Unit Sampling in Test of Details Estimated misstatement of the population/Tolerable misstatement Tolerable misstatement/Book value of the population 50%30%10%8%5%4%3%2%-5 8 24 29 47 58 77 116 0.2 7 12 35 43 69 86 114 171 0.3 9 15 44 55 87 109 145 217 旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：2753127721注册会计师-审计注册会计师-审计 第 3页 0.4 12 20 58 72 115 143 191 286 0.5 16 27 80 100 160 200 267 400 （2）利用公式 Using the formula 样本规模=总体账面金额/可容忍错报*保证系数 Sample sizeBook value of the population/Tolerable misstatementAssurance coefficient 例如，注册会计师确定的误受险为 10%，可容忍错报与总体账面金额之比为 8%，预计总体错报与可容忍错报之比为 0.20，注册会计师确定样本规模为：查表法：43 公式法：3.41/8%=42.63 For example,the riskof incorrect acceptance determined by CPA is 10%,the ratio of tolerable misstatement/book value of the population is 8%,the ratio of estimated misstatement of the population/tolerable misstatement is 0.2,the sample size determined by CPA is:Using table method:43 Using formula method:3.41/8%=42.63 货币单元抽样确定样本规模时的保证系数 预计总体错报与可容忍错报之比 误受风险 5%10%15%20%25%30%35%37%50%0.00 3.00 2.31 1.90 1.61 1.39 1.21 1.05 1.00 0.70 0.05 3.31 2.52 2.06 1.74 1.49 1.29 1.12 1.06 0.73 0.10 3.68 2.77 2.25 1.89 1.61 1.39 1.20 1.13 0.77 0.15 4.11 3.07 2.47 2.06 1.74 1.49 1.28 1.21 0.82 0.20 4.63 3.41 2.73 2.26 1.90 1.62 1.38 1.30 0.87 0.25 5.24 3.83 3.04 2.49 2.09 1.76 1.50 1.41 0.92 0.30 6.00 4.33 3.41 2.77 2.30 1.93 1.63 1.53 0.99 Assurance coefficient when determining sample size in monetary unit sampling Estimated misstatement of the population/Tolerable misstatement riskof incorrect acceptance 5%10%15%20%25%30%35%37%50%0.00 3.00 2.31 1.90 1.61 1.39 1.21 1.05 1.00 0.70 0.05 3.31 2.52 2.06 1.74 1.49 1.29 1.12 1.06 0.73 0.10 3.68 2.77 2.25 1.89 1.61 1.39 1.20 1.13 0.77 0.15 4.11 3.07 2.47 2.06 1.74 1.49 1.28 1.21 0.82 0.20 4.63 3.41 2.73 2.26 1.90 1.62 1.38 1.30 0.87 0.25 5.24 3.83 3.04 2.49 2.09 1.76 1.50 1.41 0.92 0.30 6.00 4.33 3.41 2.77 2.30 1.93 1.63 1.53 0.99 2.在细节测试中使用统计抽样方法评价样本结果阶段 2.Use statistical sampling method in test of detailsstage of evaluating sampling result 旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：2753127721注册会计师-审计注册会计师-审计 第 4页 在细节测试中使用统计抽样评价样本结果 Use statistical sampling method in test of details to evaluate sampling result 推断总体错报（传统变量抽样）Deduce misstatement of the population（traditional variable sampling）均值法 Mean method 样本审定金额平均值样本审定金额样本规模 Mean of sample approved amount Approved amount of sample/Sample size 总体金额估计值样本审定金额平均值总体规模 Estimation of population valueMean of sample approved amount Population size 推断的总体错报总体金额估计值-总体账面金额 Misstatement of population deducedEstimation of population value-Book value of the population 差额法 Difference method 样本平均错报（样本账面金额-样本审定金额）样本规模 Average misstatement of sample（Book value of sample-Approved value of sample）/Sample size 推断的总体错报样本平均错报总体规模 Misstatement of population deducedAverage misstatement of sample Population size 估计的总体金额=总体账面金额-推断的总体错报 Estimated population amount=Book value of population Misstatement of population deduced 比率法 Ratio method 比率样本审定金额样本账面金额 Ratio Approved amount of sample/Book value of sample 估计的总体金额总体账面金额比率 Estimated population amount Book value of the populationRatio 推断的总体错报总体账面金额估计的总体金额 Misstatement of population deducedBook value of the population-Estimated population amount 统计抽样结果评价与结论 Evaluation and conclusion of the statistical sampling result 总体错报上限“大于或等于”可容忍错报，总体“不能接受”，所测试的交易或账户余额存在重大错报，注册会计师应建议被审计单位对错报进行调查，且在必要时调整账面记录；总体错报上限“低于”可容忍错报，总体“可以接受”。If upper limit of the population misstatement exceeds or is equal to tolerable misstatement amount,the population cannot be accepted;If the transaction or account balance tested has material misstatement,CPA should suggest client to investigate the misstatement and adjust book record when necessary；If upper limit of the population misstatement is less than tolerable misstatement amount,the population can be accepted 旭晟出品 必属精品关注公众号：旭晟科技 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