audit sampling

简明释义

审计抽样

英英释义

例句

1.During the audit sampling 审计抽样, we selected a random sample of transactions to review.

在进行审计抽样 审计抽样时，我们选择了一组随机交易进行审核。

2.The accountant explained that audit sampling 审计抽样 is essential for verifying the accuracy of financial statements.

会计师解释说，审计抽样 审计抽样 对于验证财务报表的准确性至关重要。

3.The team used statistical methods for their audit sampling 审计抽样 process.

团队在他们的审计抽样 审计抽样过程中使用了统计方法。

4.Effective audit sampling 审计抽样 can help reduce the time spent on audits.

有效的审计抽样 审计抽样可以帮助减少审计所花费的时间。

5.We learned that audit sampling 审计抽样 is crucial in identifying potential errors.

我们了解到，审计抽样 审计抽样 在识别潜在错误方面至关重要。

作文

In the field of accounting and finance, the term audit sampling refers to the process of selecting a subset of items from a larger population to evaluate the accuracy and reliability of financial statements. This technique is essential for auditors as it allows them to draw conclusions about the entire dataset without having to examine every single item. The importance of audit sampling cannot be overstated, as it provides a practical approach to assessing risks and ensuring compliance with regulations. One of the primary reasons auditors use audit sampling is the sheer volume of data they must analyze. In many organizations, financial records can consist of thousands or even millions of transactions. Examining each transaction in detail would not only be time-consuming but also costly. By employing audit sampling, auditors can focus their efforts on a manageable number of transactions while still obtaining reliable insights about the overall financial health of the organization. There are various methods of audit sampling, including random sampling, systematic sampling, and judgmental sampling. Random sampling involves selecting items from the population entirely by chance, which helps to eliminate bias. Systematic sampling, on the other hand, involves selecting every nth item from a list, providing a structured approach to sampling. Judgmental sampling relies on the auditor's expertise to select items that they believe are most likely to contain errors or irregularities. Each method has its advantages and disadvantages, and the choice of sampling method often depends on the specific circumstances of the audit. The effectiveness of audit sampling is largely dependent on the size of the sample chosen. A sample that is too small may not provide a true representation of the population, leading to inaccurate conclusions. Conversely, a sample that is too large may be unnecessarily burdensome and costly. Therefore, auditors must carefully determine the appropriate sample size based on factors such as the level of risk, the materiality of the items being tested, and the auditor's confidence in the results. Another critical aspect of audit sampling is the evaluation of results. Once the sample has been analyzed, auditors must assess whether the findings are indicative of the entire population. If errors are found within the sample, auditors may need to expand their testing to ensure that the issues are not widespread. This iterative process is vital for maintaining the integrity of the audit and ensuring that stakeholders receive accurate information. In conclusion, audit sampling is a fundamental practice in the auditing profession that enables auditors to efficiently evaluate financial data. By selecting a representative sample of transactions, auditors can draw meaningful conclusions about an organization's financial statements while managing their time and resources effectively. As the business environment continues to evolve, the methodologies surrounding audit sampling will likely adapt as well, incorporating new technologies and techniques to enhance the auditing process. Understanding and mastering audit sampling is essential for any aspiring auditor, as it forms the backbone of effective financial analysis and reporting.

在会计和金融领域，术语审计抽样指的是从较大总体中选择一个子集以评估财务报表的准确性和可靠性的过程。这一技术对审计师至关重要，因为它使他们能够在不检查每一项的情况下，对整个数据集得出结论。审计抽样的重要性不容小觑，因为它提供了一种实用的方法来评估风险并确保遵守法规。审计师使用审计抽样的主要原因之一是他们必须分析的数据量巨大。在许多组织中，财务记录可能包括成千上万甚至数百万笔交易。详细检查每笔交易不仅耗时，而且成本高昂。通过采用审计抽样，审计师可以将精力集中在可管理数量的交易上，同时仍然获得有关组织整体财务健康状况的可靠见解。审计抽样有多种方法，包括随机抽样、系统抽样和判断抽样。随机抽样涉及完全随机地从总体中选择项目，这有助于消除偏见。另一方面，系统抽样则涉及从列表中每隔n个项目选择一个，提供一种结构化的抽样方法。判断抽样依赖于审计师的专业知识，选择他们认为最可能包含错误或不规则的项目。每种方法都有其优缺点，抽样方法的选择通常取决于审计的具体情况。审计抽样的有效性在很大程度上取决于所选样本的大小。样本过小可能无法真实代表总体，从而导致不准确的结论。相反，样本过大可能会造成不必要的负担和成本。因此，审计师必须根据风险水平、被测试项目的重要性以及审计师对结果的信心等因素，仔细确定合适的样本大小。审计抽样的另一个关键方面是结果的评估。样本分析完成后，审计师必须评估发现是否表明整个总体。如果在样本中发现错误，审计师可能需要扩大测试以确保问题不是普遍存在的。这一迭代过程对于维护审计的完整性和确保利益相关者获得准确的信息至关重要。总之，审计抽样是审计职业中的一项基本实践，使审计师能够有效地评估财务数据。通过选择具有代表性的交易样本，审计师能够在有效管理时间和资源的同时，对组织的财务报表得出有意义的结论。随着商业环境的不断发展，围绕审计抽样的方法论也可能会适应，结合新技术和技术来增强审计过程。理解和掌握审计抽样对任何有志于成为审计师的人来说都是至关重要的，因为它构成了有效财务分析和报告的基础。