arens15irm17文档格式.docx
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arens15irm17文档格式.docx
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BeforeassigningChapter17,youmustdecidehowyouwanttoapproachthetopicofauditsamplingfortestsofdetailsofbalances.TherearefourpossibleapproachesforcoveringChapter17:
(1)Covernonstatisticalsamplingonly
(2)Covernonstatisticalsampling,followedbymonetaryunitsampling
(3)Covernonstatisticalsampling,followedbyvariablessampling
(4)Covernonstatisticalsampling,followedbybothmonetaryunitsamplingandvariablessampling(thisapproachisnotrecommendedunlessyouhaveextratimeinyourcourseschedule)
Notethatitisnotfeasibletocovereithermonetaryunitsampling(MUS)orvariablessamplingwithoutfirstcoveringnonstatisticalsampling.ThisisbecausetheMUSandvariablessamplingportionsofthechapterrevolvearoundthefourteenstepsoutlinedduringthenonstatisticalsamplingdiscussion.
Thefollowingaretheprimarytopicalareasthatwesuggestyoucover:
⏹Chapteropeningvignette
⏹Comparisonsofauditsamplingfortestsofdetailsofbalancesandfortestsofcontrolsandsubstantivetestsoftransactions
⏹Nonstatisticalsampling
⏹Monetaryunitsampling[ignorethissectionifusingapproach
(1)or(3)discussedearlier]
⏹Variablessampling[ignorethissectionifusingapproach
(1)or
(2)discussedearlier]
InstructorNote:
Statisticalsamplingisahighlycomplexsubjecttowhichjusticecannotalwaysbedoneinanintroductoryauditingcourse.Thereiscertainlystrongjustificationforskippingthetopicentirelyintheintroductorycourse.Werecommendthisbedonewhenanadvancedauditingcourseisincludedintheauditingcurriculum.
ChapterOpeningVignette―“BothStatisticalandNonstatisticalSampling
areAcceptableUnderGAAS,ButWhicheverisUsed,ItMustbeDoneRight”
Thefundamentalpointofthisvignetteinonesenseisthatstatisticalsamplingrequiresagreaterlevelofexpertisethannonstatisticalsampling.However,non-statisticalsamplingalsorequiresexpertise.Ascertaininghowmuchsamplingerrortoattributetoanonstatisticalsampleisnotaneasyproblem.
Inthevignette,an"
expert"
wasbroughtinforpartofthestatisticaltask,butdidnotcompleteit.Thestaffauditorwhocompletedthestatisticalevaluationmadeanerrorinthecalculations.Thiscasehighlightsthecomplexityofstatisticalcalculations,andtheneedfortheauditortothoroughlyunderstandtherequirementsofanyaudittask,regardlessoftimeconstraints.
Sincetheauditordidnotunderstandthestatisticalmethod,itisquestionablewhetherastatisticalevaluationshouldhavebeenperformed.However,thesamplewasselectedbasedontheoriginalauditplan,whichcalledforastatisticalevaluation.Thevignetteoffersanopportunitytodiscusstherelativemeritsofstatisticalandnonstatisticalsampling,andwhatrequirementsexistforbothto“doitright.”
ComparisonsofAuditSamplingforTestsofDetailsofBalancesand
forTestsofControlsandSubstantiveTestsofTransactions(page556)
WeintroducethetopicofauditsamplingfortestsofdetailsofbalancesusingthesummaryoftheauditprocessinFigure13-9(page423).WethenpointouttostudentsthatChapter17dealswithauditsamplingfortestsofdetailsofbalances.
(SeeFigure13-9)
Next,wediscussthefactthatauditsamplingfortestsofdetailsofbalancesfocusesondollarmisstatementsinaccountbalances.Youshouldcomparethistodetermininganexceptionratefortestsofcontrolsandtherateofmonetarymisstatementsforsubstantivetestsoftransactions(Chapter15).ReviewQuestions17-1and17-7canbecoveredduringthisdiscussion.
NonstatisticalSampling(page557)
Wesuggestthatyoubeginyourdiscussionofnonstatisticalsamplingfortestsofdetailsofbalancesbyreferringbacktothefourteenstepsofauditsamplingfortestsofcontrolsandsubstantivetestsoftransactions,whichwereintroducedinChapter15.YoucanthenuseOH-17-1toshowhowthesefourteenstepscomparebetweenauditsamplingfortestsofdetailsofbalances(Chapter17)andfortestsofcontrolsandsubstantivetestsoftransactions(Chapter15).
(SeeOH-17-1;
alsoshownonSlides17-8to17-10)
Next,wecovereachofthefourteenstepsindetail.Thefollowingcomments,beyondwhatthebookdiscusses,areuseful.
⏹Statetheobjectivesoftheaudittest(page557).Thepurposeoftestsofdetailsofbalancesistodeterminewhethertheaccountbalancebeingauditedisfairlystated.
⏹Decidewhetherauditsamplingapplies(page557).Noadditionalcomments.
⏹Defineamisstatement(page557).Stressthatanymisstatementfoundinasampleisdefinedasamisstatementcondition.
⏹Definethepopulation(page558).Thepopulationisdefinedastherecordeddollarpopulation.Duringthisdiscussion,weusuallyintroducetheconceptofstratifiedsampling.ThefirsttableonOH-17-2isausefulwaytoillustratetheconceptofstratifiedsampling,usingtheexamplefrompage558andtheaccountsreceivablepopulationinTable17-1(page558).
(SeeOH-17-2)
(SeeTable17-1)
⏹Definethesamplingunit(page559).Noadditionalcomments.
⏹Specifytolerablemisstatement(page559).Weexplainthattolerablemisstatementisperformancematerialityappliedtoasamplingapplication,andreferstudentsbacktoChapter9foradiscussionofperformancemateriality.
⏹Specifyacceptableriskofincorrectacceptance(ARIA)(page559).CompareARIAtotheacceptableriskofoverreliance,whichappliestoauditsamplingfortestsofcontrolsandsubstantivetestsoftransactions.YoucanalsodiscusshowARIAaffectssamplesizeandtheresultingevidenceaccumulation.Figure17-1(page560)andTable17-2(page560)arehelpfulhere.ReviewQuestions17-10and17-11alsodealwithARIA.
(SeeFigure17-1)
(SeeTable17-2)
⏹Estimatemisstatementsinthepopulation(page561).Noadditionalcomments.
⏹Determinetheinitialsamplesize(page561).Table17-3(page561)isagoodsummaryofthefactorsthatdetermineinitialsamplesize.Problem17-27parta.canbeusedhere.
(SeeTable17-3)
⏹Selectthesample(page562).WestressthatanyofthesamplingmethodsdiscussedinChapter15canbeusedfornonstatisticalsampling.Problem17-27partc.ishelpfulduringthisdiscussion.
⏹Performtheauditprocedures(page562).ThesecondtableonOH-17-2showstheresultsofperformingtheauditproceduresfortheexampleonpage562.
⏹Generalizefromthesampletothepopulation(page562).WereferstudentsbacktothediscussionofapointestimateinChapter9.ThethirdtableonOH-17-2illustratesthecalculationofapointestimatefortheexampleonpage563.
ReviewQuestion17-3canbeusedhere.Themid-chaptervignetteonpage564providesagreatexampleoftheimportanceofproperlyprojectingsamplemisstatements.
⏹Analyzethemisstatements(page563).Weemphasizethatauditorsmustevaluatethecauseofeachmisstatementtoassesswhetheritindicatesaneedtoreviseriskassessmentsandevidence.
⏹Decidetheacceptabilityofthepopulation(page562).Weexplainthatfornonstatisticalsampling,theauditorcalculatesthedifferencebetweenthepointestimateandtolerablemisstatement(samplingerror).ThiscanberelatedbacktothediscussioninChapter15ofSER-TER,whichalsoresultsinsamplingerror.Wethendiscussdeterminingthesufficiencyofsamplingerrorinordertodeterminetheacceptabilityofthepopulation.
Problem17-27partd.orProblem17-28ishelpfulhere.Case17-35parta.givesstudentspracticeinevaluatingtheresultsofanonstatisticalsample.Finally,wediscusstheauditor’soptionswhenapopulationisrejected(seepage564).
MonetaryUnitSampling(page566)
Note:
Youshouldskipthissectionifyoudecidetouseapproach
(1)or(3)discussedonpage17-1.Toprovidecontinuity,thetextdiscussionofmonetaryunitsampling(MUS)referstothesamefourteenstepsdiscussedduringthenon-statisticalsamplingportionofthechapter.WefocusonthedifferencesbetweenhowthesefourteenstepsareappliedforMUScomparedtononstatisticalsampling.Followingarethemostimportantdifferencesthatwesuggestthatyoucover(seepages566through573fordetaileddiscussion):
⏹Thesamplingunitisanindividualdollar.
⏹Thepopulationsizeistherecordeddollarpopulation.
⏹Samplesizeisdeterminedbystatisticalformula.
⏹Sampleselectionisdoneusingprobabilityproportionaltosize(PPS).
⏹MUStechniquesareusedto
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