[vc_row][vc_column][vc_column_text css=”.vc_custom_1671454350970{background-image: url(https:\/\/bilangozareshgar.com\/wp-content\/uploads\/2022\/12\/چینی_prev_ui.png?id=7586) !important;}”]第 530 号审计准则：审计抽样：
\n我们想在本文中向您介绍第 530 号审计准则。<\/p>\n

统计学会
\n社会，从中选择样本的整个数据集，审计员希望就此得出结论（第 5-p 段）。<\/p>\n

取样单位
\n抽样单位，社区的每个组成项目（第 5-d 条）。<\/p>\n

抽样单位可以是实物项目（例如，银行收据、收款过程中的文件、银行对帐单债权人项目、销售发票或应收账款余额）或货币单位（第 T-2 段）。<\/p>\n

统计抽样
\n统计抽样是一种具有以下特征的抽样方法：<\/p>\n

随机选择样本项目，以及
\n使用概率论评估样本结果，包括测量抽样风险。
\n不具备上述特征的抽样方法被视为非统计抽样（第 5-h 段）。<\/p>\n

审计抽样
\n审计抽样是将审计方法应用于小于 100% 的构成被审计社区的项目，以便每个抽样单元都有机会被选中，以便为对整个社区得出合理的结论提供依据（段落5).-kh).<\/p>\n

决定是使用统计还是非统计抽样方法取决于独立审计师的判断。<\/p>\n

然而，样本量并不是区分统计方法和非统计方法的有效标准（第 T-9 段）。<\/p>\n

抽样风险
\n抽样风险是指独立审计师根据样本得出的结论可能不同于他对整个总体应用相同审计方法得出的结论的风险。<\/p>\n

抽样风险可能导致两种类型的错误结论（第 5-c 段）。<\/p>\n

不抽样风险
\n非抽样风险，该审核员出于与抽样风险无关的原因而得出错误结论的风险。<\/p>\n

非抽样风险的示例包括使用不适当的审计方法，或对审计证据的误解以及未能识别检查项目中的扭曲或偏差（第 5-t 段）。<\/p>\n

可容忍的失真
\n可容忍的扭曲是审计师确定的金额，并试图达到适当的置信水平，以确保社会的实际扭曲不超过该金额（第 5-b 段）。<\/p>\n

在设计样本时，独立审计师应考虑单独的非重大错报的总和可能导致财务报表重大错报的风险，并通过为可能未发现的错报设置边际，确定可容忍的错报。<\/p>\n

可容忍的失真是在实施特定采样方法时的重要性应用。<\/p>\n

可容忍的失真量可以等于或小于实施中的显着量（第 T-3 段）。[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/body><\/html>\n<\/div>","protected":false},"excerpt":{"rendered":"

[vc_row][vc_column][ […]<\/p>\n","protected":false},"author":20,"featured_media":7593,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"episode_type":"","audio_file":"","podmotor_file_id":"","podmotor_episode_id":"","cover_image":"","cover_image_id":"","duration":"","filesize":"","filesize_raw":"","date_recorded":"","explicit":"","block":"","itunes_episode_number":"","itunes_title":"","itunes_season_number":"","itunes_episode_type":"","yasr_overall_rating":0,"yasr_post_is_review":"","yasr_auto_insert_disabled":"","yasr_review_type":"","footnotes":""},"categories":[1138],"tags":[],"class_list":["post-7915","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1138"],"acf":[],"yasr_visitor_votes":{"stars_attributes":{"read_only":false,"span_bottom":false},"number_of_votes":0,"sum_votes":0},"_links":{"self":[{"href":"https:\/\/bilangozareshgar.ir\/zh-hans\/wp-json\/wp\/v2\/posts\/7915","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bilangozareshgar.ir\/zh-hans\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bilangozareshgar.ir\/zh-hans\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/zh-hans\/wp-json\/wp\/v2\/users\/20"}],"replies":[{"embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/zh-hans\/wp-json\/wp\/v2\/comments?post=7915"}],"version-history":[{"count":0,"href":"https:\/\/bilangozareshgar.ir\/zh-hans\/wp-json\/wp\/v2\/posts\/7915\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/zh-hans\/wp-json\/wp\/v2\/media\/7593"}],"wp:attachment":[{"href":"https:\/\/bilangozareshgar.ir\/zh-hans\/wp-json\/wp\/v2\/media?parent=7915"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/zh-hans\/wp-json\/wp\/v2\/categories?post=7915"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/zh-hans\/wp-json\/wp\/v2\/tags?post=7915"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}