1. Trang chủ
  2. » Thể loại khác

bài tập chọn mẫu kiểm toán căn bản (E)

4 19 0

Đang tải... (xem toàn văn)

THÔNG TIN TÀI LIỆU

Thông tin cơ bản

Định dạng
Số trang 4
Dung lượng 31,54 KB

Các công cụ chuyển đổi và chỉnh sửa cho tài liệu này

Nội dung

I SYSTEMATIC SELECTION The administrative ledger is as bellow Date Voucher Amount Requirement Select a sample of 4 transactions from population, using monetary unit sampling with systematic selection Use staring point of 469 Without replacement in sample selection 11132018 PC01 300 11152018 PC03 100 11172018 PC05 56 11222018 PC07 450 11292018 PC11 333 12132018 PC13 1,511 12182018 PC14 567 12252018 PC17 2,017 12302018 PC19 368 12312018 PC20 422 Step 1 Compute accumulated numbe.

Trang 1

I SYSTEMATIC SELECTION

The administrative ledger is as bellow:

Requirement:

Select a sample of 4 transactions from population, using monetary unit sampling with systematic

selection

Use staring point of 469 Without replacement in

sample selection

11/13/2018 PC01 300

11/15/2018 PC03 100

11/17/2018 PC05 56

11/22/2018 PC07 450

11/29/2018 PC11 333

12/13/2018 PC13 1,511 12/18/2018 PC14 567

12/25/2018 PC17 2,017 12/30/2018 PC19 368

12/31/2018 PC20 422

Step 1: Compute accumulated number Date Voucher Amount accumulate d number 11/13/2018 PC01 300

3

00 11/15/2018 PC03 100

4

00 11/17/2018 PC05 56

4

56 11/22/2018 PC07 450

9

06 11/29/2018 PC11 333

1,

239 12/13/2018 PC13 1,511 2,

750 12/18/2018 PC14 567

3,

317 12/25/2018 PC17 2,017 5,

334 12/30/2018 PC19 368

5,

702 12/31/2018 PC20 422 6,124 Step 2: Compute sampling interval Sampling interval (K) = Population size Sample size Sampling interval (K) = 6,124 = 1531 4 Step 3: Identify starting point: Xo = 469 Step 4: Determine the random number throught sample interval M1 = 469 M2 = 2,000 M3 = 3,531

Trang 2

M4 = 5,062 Sterp 5: Select the sample from the population

Note: the accumulated number is larger than the random number and the closet to the random number

The Result

Accumulate

d number Note

1 469 906

2 2,000 2750

3 3,531 5334

4 5,062 5702 Because without replacement

Conclusion: The voucher PC07, PC13, PC17, PC19 were selected

The administrative ledger is as bellow:

Date Voucher Amount

11/13/2018 PC01

4

Select a sample of 4 different transactions from population, using monetary unit sampling with random number table Use staring point of column 1 row 2

11/15/2018 PC03

5

15 11/17/2018 PC05

56 11/22/2018 PC07

4

50 11/29/2018 PC11

3

33 12/13/2018 PC13

1,0

11 12/18/2018 PC14

5

67 12/25/2018 PC17

2,0

17 12/30/2018 PC19

3

68 12/31/2018 PC20

4

22 Step 1: Compute accumulated number

Date Voucher Amount accumulate d number

11/13/2018 PC01

4

00

4

00 11/15/2018 PC03

5

15

9

15 11/17/2018 PC05

56

9

71 11/22/2018 PC07

4

50

1,

421

Trang 3

11/29/2018 PC11

3

33

1,

754 12/13/2018 PC13

1,0

11

2,

765 12/18/2018 PC14

5

67

3,

332 12/25/2018 PC17

2,0

17

5,

349 12/30/2018 PC19

3

68

5,

717 12/31/2018 PC20

4

22

6,

139 The population of 10 transactions is ranging from 1 VNĐ to 6,139 VNĐ

Step 2: The relationship between the accumulated number and the number in random number table: 4/5

Step 3: Determine the route using the random number table: Up to down and left to right

Step 4: Determine the starting point: Row 2 column 1

Xo =

2,2

36 The first four digits Step 5: Select the random number by using random number table

Step 6: Select the sample from the population

Note: the accumulated number is larger than the random number and the closet to the random number

The Result

No

Random number

Accumulate

d number Transaction Amount Note

1 2,236 2765 PC13 1011 Slecected

2

2,4

Not select because without replacement

3

4,2

4

3,7

replacement 5

2,8

Conclusion: The voucher PC05, PC13, PC14, PC17 were selected

Random number table

Trang 4

9 89579 14342 63661 10281 17453 18103 57740

Ngày đăng: 12/06/2022, 23:06

TỪ KHÓA LIÊN QUAN

w