পদ্ধতির তুলনা করুন
নির্বাচিত পদ্ধতিগুলো পাশাপাশি পর্যালোচনা করুন; যে সারিগুলোয় পার্থক্য আছে সেগুলো চিহ্নিত করা হয়।
| অডিটিং-এ অ্যাট্রিবিউট স্যাম্পলিং (Attribute Sampling in Auditing)× | মুদ্রা একক নমুনায়ন× | |
|---|---|---|
| ক্ষেত্র | হিসাববিজ্ঞান | হিসাববিজ্ঞান |
| পরিবার | MCDM | MCDM |
| উদ্ভবের বছর | 1972 | 1972 |
| প্রবর্তক≠ | American Institute of Certified Public Accountants (AICPA) | American Institute of Certified Public Accountants (AICPA) and audit theorists |
| ধরন≠ | Statistical sampling technique for control testing | Statistical sampling technique for substantive testing |
| মৌলিক উৎস | American Institute of Certified Public Accountants (AICPA). (2015). Audit Sampling. AU-C Section 530. AICPA Professional Standards. link ↗ | American Institute of Certified Public Accountants (AICPA). (2015). Audit Sampling. AU-C Section 530. AICPA Professional Standards. link ↗ |
| অপর নাম | Statistical Attribute Sampling, Compliance Testing, Control Testing Sampling | Dollar Unit Sampling, MUS, Cumulative Monetary Amount Sampling |
| সম্পর্কিত | 3 | 3 |
| সারসংক্ষেপ≠ | Attribute sampling is a statistical sampling method used primarily in testing the operating effectiveness of internal controls. Rather than measuring the dollar impact of errors (as in substantive sampling), attribute sampling answers a yes/no question: 'Does this control exist and is it operating as designed?' By determining the sample size and evaluating test results statistically, auditors can reach defensible conclusions about control effectiveness. | Monetary Unit Sampling (MUS) is a statistical sampling method widely used in audit substantive testing that selects individual dollar amounts from an account population rather than individual transactions. This approach is particularly effective for testing the correctness of financial statement balances because large-dollar items are automatically included more frequently in the sample, making it efficient for detecting material misstatements. |
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