Acc 311 Midterm Solved Papers Mega file


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The hypothetical drawing of the large volume of data by sample testing has been greatly improved part of mathematical discipline. It seems to be a common concept for the auditor to use in this body information in his work. In practice, a high level of mathematical skills is required if. Reasonable conclusions should be drawn from the sample evidence. However many firms use statistics sampling drew complex systems that could be used by staff without mathematical training. These include the use of tables, graphs or computer systems. The benefits of using mathematical examples are:
a. It’s scientific.
b. It protects / forgives.
c. It provides accurate mathematical statements about the probability of being right.
d. Applicable – sample sizes of embossed samples taken.
e. It often creates similar standards between different research firms.
f. It can be used by low-level staff; that would not apply the necessary judgment
examples of judgment.
There is something wrong with it:
a. As such it is not always clear for false conclusions to be drawn from results.
b. Time is spent playing games that can be better used for research
c. The audit decision takes second place.
d. It does not change.
e. Usually several transactional or documentary attributes are tested with the same tir Statistics to easily install this.


Features of sample audit:
For research, the sample should:
a. Random – Random sample is one in which each individual item has a balance (or specified) opportunity for appointment. Statistical considerations may not work unless the sample is not scheduled.
b. Representative – the sample should represent a variety of items as a whole
population. For example, it should contain the same amount of items of high and low value up to population (e.g. all creditors).
c. Protection – the protection, that is, of the auditor. The most powerful research should be done at a high price things known as high risk.
d. Mysterious – the client should not be able to know or guess which items will be tested.
Sample Selection Methods: There are several ways in which an auditor can make decisions. These include:

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a. Haphazard – Easily select items with humility but avoid bias. Bias may enter the tendency to like things in a particular place or in an accessible file or on the other side in the selection things because they seem strange. This method is acceptable for non-mathematical samples however is not accurate enough to obtain mathematical examples.
b. Simple random – All items in people have a number (or given) number. Numbers exist
selected in a way that gives all numbers an equal chance of being selected. This is done
using random number tables or a computer or calculator that generates random numbers.
c. Stratified – This means dividing the population into smaller ones (strata = layers) and is
is useful when segments of the population are at higher risk than usual (eg high-value items, overseas not guilty). High-end durable materials make up a small portion of the population and are 100% tested and the rest is sampled.
d. Sample collection – This is useful when data is stored in batches (= groups or groups) as
Salary records are kept in weeks or monthly sales invoices. The idea is to choose a collection periodically and check all items in the selected category. The problem is this
that this sample may not be representative.

acc 311 midterm solved papers mega file


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