If the internal auditor does not, or is unable to, perform satisfactory alternative procedures, or if the procedures performed do not enable the internal auditor to obtain sufficient appropriate audit evidence, the item would be treated as an error. Antarmuka reset password ada di menu SIA bapendik fakultas. However, in all the cases, the method of projection will need to be consistent with the method used to select the sampling unit.Next
The internal auditor should select sample items in such a way that the sample can be expected to be representative of the population.
To accomplish this, the internal auditor compares the projected population error to the tolerable error taking into account the results of other audit procedures relevant to the specific control or financial statement assertion.Next
Stratification, therefore, enables the internal auditor to direct audit efforts towards the items which, for example, contain the greatest potential monetary error.
Sampling of tests of controls is appropriate when application of the control leaves audit evidence of performance for example, initials of the credit manager on a sales invoice indicating formal credit approval.Next
This requires that all items or sampling units in the population have an opportunity of being selected.
Appendices 1 and 2 discuss some of these factors. Untuk mahasiswa dan para Wakil Dekan Bidang Akademik dapat melakukan akses ke laman.
In analysing the errors discovered, the internal auditor may observe that many have a common feature, for example, type of transaction, location, product line, or period of time.
Examples of some factors affecting sample size are contained in Appendix 1 and Appendix 2 to the Standard. Earlier application of the SIA is encouraged. When determining the sample size, the internal auditor should consider sampling risk, the tolerable error, and the expected error.Next
The Standards shall become mandatory from such date as notified by the Council.
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Assessment of the sampling risk and the tolerable error.
Sampling risk can be reduced by increasing sample size for both tests of controls and tests of details. It is important for the internal auditor to ensure that the population is appropriate to the objective of the internal audit procedure, which will include consideration of the direction of testing. Sample size is a function of several factors.Next
Assessment of the nature and cause of errors.
These Standards should be read in conjunction with the Preface to the Standards on Internal Audit, issued by the Institute. Analysis of Errors in the Sample 31. Jika akan ganti password lakukan di akademik.
When designing an audit sample, theshould consider the specific audit objectives, the population from which the internal auditor wishes to sample, and the sample size.