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May 28, 2008
カテゴリ： ハワイのＣＰＡ受験
Auditor may use probability-proportional-to-size-sampling, and classical variable sampling in substantive tests. Edward, assistant auditor, is not certain about the two statistical approaches. Describe in a brief communication to the assistant auditor the advantages of using PPS sampling over classical variable sampling.
Memorandum for: Edwards, assistant auditor
Date:
From: Smith, CPA
Subject: Advantages of using PPS sampling over classical variable sampling
One of the advantages of PPS sampling over classical variables sampling you should understand is PPS sampling is generally easier to use than classical variables sampling.
Moreover, the size of a PPS sample is not based on the estimated variation of audited amounts.
Since it selects the largest items for testing, PPS sampling automatically results in a stratified sample, and individually significant items are automatically identified.
Another advantage is that, if no misstatements are expected, PPS sampling will usually result in a smaller sample size than classical variables sampling.
Memorandum for: Edwards, assistant auditor
Date:
From: Smith, CPA
Subject: Advantages of using PPS sampling over classical variable sampling
One of the advantages of PPS sampling over classical variables sampling you should understand is PPS sampling is generally easier to use than classical variables sampling.
Moreover, the size of a PPS sample is not based on the estimated variation of audited amounts.
Since it selects the largest items for testing, PPS sampling automatically results in a stratified sample, and individually significant items are automatically identified.
Another advantage is that, if no misstatements are expected, PPS sampling will usually result in a smaller sample size than classical variables sampling.
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May 28, 2008 07:50:03 AM
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