Chapter 15 Audit Sampling for Tests of Transactions Key objectives: 1. Explain the concept of representative sampling. 2. Distinguish between statistical and nonstatistical sampling. 4. Define and describe audit sampling for exception rates. 5. Use nonstatistical sampling in tests of controls and substantive tests of transactions. 6. Define and describe attribute sampling and a sampling distribution. 7. Use attribute sampling in tests of controls and substantive tests of transactions
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Audit Sampling Using Statistical Methods Presented By: Abhishek Agrawal AUDIT SAMPLING • Application of an audit procedure to less than 100% of the items in a population – Account balance – Class of transactions • Examination “on a test basis” • Key: Sample is intended to be representative of the population. APIPA 2009 2 SAMPLING RISK • Possibility that the sample is NOT representative of the population • As a result‚ auditor will reach WRONG conclusion • Decision errors – Type
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December 15‚ 2011 Why Pit Bulls Should Not Be Banned Many people worldwide are afraid of Pit Bulls. They are no different from any other dog in the world. They are affectionate companions‚ generally healthy and easy to care for‚ people oriented‚ loyal to their owners‚ eager to please‚ and have a high tolerance to pain. These are some of the qualities that make them good pets. I believe that they should not be banned because 99% of issues that arise with Pit Bulls have to do with owners who are
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expect him to bite.” With so many dog bites and attacks each year‚ it is easy to blame the dog. Pit bull attacks are the leading dog attacks in the United States. Although pit bulls can be very loving and friendly dogs‚ most people often perceive them to be vicious killers. This judgement is unfair because people do not understand why they bite. The general public needs to be better educated about pit bulls‚ such as why they have a bad reputation‚ what we can do to fix their reputation‚ and why they are
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The Right to Own Pit Bulls April Williams April 4‚ 2013 Everest University The Right to Own Pit Bulls Should people be allowed to own Pit bulls? According to Defend Pit Bulls (July‚ 2009)‚ the Pit bull breed makes up 5-9.6% of the United States dog population‚ in 2007 there were 72 million dogs in the US making that between 3‚600‚000 and 6‚912‚000 Pit bull breed dogs in the United States. This particular breed of dog is typically stereotyped against as being a vicious and dangerous breed
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Graphing Two Variables Cory Williamson Lakisha Platenburg Management of Information Systems November 18‚ 2014 Pit Bull Aggression versus Other Breed Aggression The two variables I have chosen to review in this paper are the aggressiveness in Pit Bulls versus the aggressiveness in other breeds of dogs. I will be Researching Pit Bull attacks‚ bites and so on to see what is really true‚ compared to other breed of dogs. Many know this breed has the ability to be quite dangerous animals
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I’m going to compare pit bulls to guns‚ in similarities and differences. We allow guns‚ which are much more dangerous than some mean dog‚ for many important reasons. It’s not worth listing them all‚ but some obvious ones like protecting your property apply to pit bulls as well. In fact‚ that’s a better argument for pit bulls than for guns‚ since they are less dangerous and more evident to would-be trespassers. But the real reason I compare the two is because going past someone’s house and seeing
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3.1 Evaluate different techniques for sampling evidence of assessment‚ including use of technology There are a wide variety of techniques used for sampling the evidence of assessment which are all valuable for different reasons. Below are listed these different techniques a) Direct observation is the best way to evaluate the assessor’s ability to carry out a fair and valid assessment. The observation should ideally take place in the work environment and involve the learner carrying out
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Business Research Methods Part 1 Babatunde Adeyemi‚ Machele Bardge‚ Yolanda Colzie‚ and Yolanda Le’Noir QNT/561 Applied Business Research and Statistics Dr. Nelva Lee August 8‚ 2012 Business Research Methods Part 1 In week two‚ the objectives were identifying and analyzing a research question that applies to a chosen organization‚ choosing an organization with familiarity‚ developing a research question arising from an organizational dilemma‚ while determining a research
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Sampling & Data Collection Plan Matthew Bell‚ David Cintron‚ Christopher Grunenberg‚ Shilo Morin QNT/561 May 18‚ 2015 Russell Heigl Sampling & Data Collection Plan The Grub n’ Go sponsored research study is aimed at answering‚ “How does outside temperature (IV) impact the frequency of cold‚ non-alcoholic beverage sales (DV)? To answer this question top notch research team‚ Learning Team A‚ will have to go beyond this small restaurant brand. Population While the research question came from Grub n’
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