Audit Sampling Techniques Explained
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ScribdTranslationsAudit Sampling Techniques Explained
Translated by
ScribdTranslationsSan Marcos University
Course:
Audit l
Case Study 3
Made by:
Cindy Rodríguez Delgado
Professor:
Ruth Zárate
Fecha: Semana 13
San José
Introduction
As we have been working throughout this course, the audit in a
the company involves a series of processes that allow us to refine processes and
recognize the quality of processes through certain sampling methods
and even of the mistakes in them.
Being auditors means understanding the environment in which we are going to work, talking with
people, let's sit down to analyze the true color that each of them is giving.
the departments in a company, and if this is not threatening against the
business integrity.
Unfortunately, very few times internal regulations are respected in the
processes of the companies, because when we refer to processes we know
that if these are not respected, we may be infringing on our
legal regulations.
It is very important to talk with the people involved in each of those.
methods, both inside and outside the company, including how we are perceived at the level
External factors can give us some guidance on the image we are presenting.
to other people.
Sampling is a tool for scientific research where we
allows to select a part of that population, and a conclusion will be drawn
through that sample. It even measures the level of risk that the result of
These samples can generate in our businesses or entities.
This is also the responsibility of the auditor and the evidence to apply
corresponding processes in the case that it requires.
It is important to emphasize that the auditor must establish the sampling of the item
in study and the sample size, let's remember that not all companies
they have neither the same size nor the same number of processes. Next,
through the study of this case we will cover and develop each of the
different options that auditors have to develop sampling.
Development
Para iniciar,el muestreo de auditoría, basado en la NIA 530 es una de las
most important tools that an external auditor has. It allows you
to review a company in general, based on the review of certain
information that allows you to create a complete picture of the situation of the
company.
Many situations that occur prompt the auditor to use this type of
techniques in such a way that it provides evidence for decision-making in the
recommendations, this will ultimately allow us to understand the panorama or the situation
current of our company.
We can see it as when we go to a hospital, and they perform tests on us,
we are waiting for the diagnosis and the result. The same happens in the
sampling in the audit, since there are two types of sampling: statistical and non
statistician. The difference between them is that in the first one the selection of the
elements is carried out randomly and the evaluation of the results is
based on the laws of probability and sampling risk.
Following the line of the sample, the auditor proceeds to choose the
statistical sampling method that can take the following form:
Simple sampling: In this, random sampling is chosen; it is very simple and useful.
for small population.
Stratified sampling: Reduces sampling error and takes categories into account
typical among themselves, where the sample is stratified.
Systematic: It is given by intervals, listing all the elements of the
population, but only extract one at random. It does not work when there is homogeneity
Conglomerate: The group of elements forms a unit, selects in a way
randomly certain number of clusters
We also found non-statistical sampling that can result from the
next form:
In installments
Convenience
Trial
Snowball
There will always be a risk on the part of the auditor because there is doubt as to whether, if
the sample is sufficient or not, even the auditor can make a mistake because of it
it is necessary to take sufficient tests and the more one investigates regarding
the information will be much better. When the risk is based on sampling,
this is not attributable. When the risk gives an incorrect rejection then it is
attributable to the auditor.
If we want to look at it through an audit, we will take my place as an example.
at work, where there is a store that sells uniforms, take out
copies, sell pens and other products, which are subjected to a test
random for the selection of several products at random, for review and
physical inventory take, with a review of 60% of it.
Un ejemplo de aplicación es cuando deseamos saber, si matricularon más
men than women in a school and what ages predominate.
Another example of using the lottery method would be the selection of a sample.
randomly from a group of 100 members. All the names are placed in a
container and they are taken out one by one until having enough size of
our sample.
In this way, we could mention many examples where they are applied.
statistical sampling in our companies, the basis by which auditors
to address doubts or seek answers to situations or
companies that are being audited.
Conclusions
For the work we have developed, we found the following conclusions:
Auditors take many strategies when it comes to auditing a
company.
The processes in companies, in order to reach certain conclusions.
They must take sufficient tests and not make decisions lightly.
The auditor is responsible whether or not they take sufficient evidence, also of the
responsibility to deliver a correct verdict to the administration.
There are many strategies for sampling in auditing, of the
which we will be able to adapt to our reality.
Risk will always be a factor that exists in the auditor for decision-making.
tests.
Bibliography
USAM .(s.f.). Obtained from [Link]
the tests in auditing (1).pdf