Chap009 - Chapter 09 - Audit Sampling: An Application to...

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Chapter 09 - Audit Sampling: An Application to Substantive Tests of Account Balances Chapter 9 Audit Sampling: An Application to Substantive Tests of Account Balances Learning Objectives Review Questions Multiple- Choice Questions Problems Discussion Cases Internet Assignments/A CL Problems LO 1: Understand the similarities and differences between audit sampling for tests of controls and substantive tests of details of account balances. 1,2,3,7 11,12,13,14, 18,19 21 27,28 ACL LO 2 : Learn to apply monetary-unit sampling. 4,5,6 13,15,16,17, 18,20 21,22,23 27 ACL LO 3: Work through an extended example of monetary-unit sampling. 5,6 15,16 22,23 LO 4: Learn to apply nonstatistical sampling techniques. 7,8 13 24 28 LO 5: Learn to apply classical variables sampling. 9,10 11,13,17,18, 19,20 21,25,26 27 LO 6: Work through an example of classical variables difference estimation. 10 25,26 9-1
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Chapter 09 - Audit Sampling: An Application to Substantive Tests of Account Balances END OF CHAPTER MATERIALS COMPARISION CHART Number in 7 th edition Comparison Number in 6 th edition 9-1 Unchanged 9-1 9-2 Unchanged 9-2 9-3 Unchanged 9-3 9-4 Unchanged 9-4 9-5 Unchanged 9-5 9-6 Unchanged 9-6 9-7 Unchanged 9-7 9-8 Unchanged 9-8 9-9 Unchanged 9-9 9-10 Unchanged 9-10 9-11 Unchanged 9-11 9-12 Unchanged 9-12 9-13 Unchanged 9-13 9-14 Unchanged 9-14 9-15 Unchanged 9-15 9-16 Replaced 9-16 9-17 Unchanged 9-17 9-18 Unchanged 9-18 9-19 Unchanged 9-19 9-20 Unchanged 9-20 9-21 Unchanged 9-21 9-22 Unchanged 9-22 9-23 Unchanged 9-23 9-24 Revised 9-24 9-25 Unchanged 9-25 9-26 Unchanged 9-26 9-27 Unchanged 9-27 9-28 Unchanged 9-28 9-2
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Chapter 09 - Audit Sampling: An Application to Substantive Tests of Account Balances Chapter 9 focuses on sampling for substantive tests of account balances. It covers two statistical sampling techniques, monetary unit and classical variables (covered in the Advanced Module), and nonstatistical sampling. [LO 1] Sampling for Substantive Tests of Details of Account Balances Introduce this chapter by reminding the students of the three important determinants of sample size: desired confidence level, tolerable misstatement, and estimated misstatement. It is a
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This note was uploaded on 04/05/2011 for the course ACC 311 taught by Professor Hogwarts during the Spring '11 term at Michigan State University.

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Chap009 - Chapter 09 - Audit Sampling: An Application to...

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