L11 Notes_Part_9 - 1 Random sample selection 2 Systematic sample selection 3 Probability proportional to size sample selection 4 Stratified sample

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Audit Sampling Attribute Sampling in Tests of Controls Variables Sampling in Substantive Tests of Balances Statistical Nonstatistical Regular Discovery Sequential Directed Block Haphazard Statistical Probability Proportional to Size Classical DUS CMA CAV Mean per unit Difference Estimation Ratio Regression
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Sample Selection Methods A.Nonprobabilistic (Precludes statistical inference) 1. Directed sample selection 2. Block sample selection 3. Haphazard sample selection B. Probabilistic
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Unformatted text preview: 1. Random sample selection 2. Systematic sample selection 3. Probability proportional to size sample selection 4, Stratified sample selection Nonprobabilistic Sample Selection Methods Selection of several items in sequence 2. Block Sample Selection How? A block might consist of every transaction from July 1 st to July 10 th . To be effective the number of blocks should exceed 9. Problems: 1. employee turnover 2. change in accounting system 3. seasonal nature of the business...
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This note was uploaded on 10/05/2011 for the course ACG 5637 taught by Professor Monikacaushoulli during the Fall '08 term at University of Florida.

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L11 Notes_Part_9 - 1 Random sample selection 2 Systematic sample selection 3 Probability proportional to size sample selection 4 Stratified sample

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