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| Attribuuttinäytteenotto auditoinnissa× | Auditointiriskin malli× | |
|---|---|---|
| Tieteenala | Laskentatoimi | Laskentatoimi |
| Menetelmäperhe | MCDM | MCDM |
| Syntyvuosi≠ | 1972 | 1983 |
| Kehittäjä | American Institute of Certified Public Accountants (AICPA) | American Institute of Certified Public Accountants (AICPA) |
| Tyyppi≠ | Statistical sampling technique for control testing | Professional auditing framework |
| Alkuperäislähde≠ | 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 Risk. AU-C Section 200. AICPA Professional Standards. link ↗ |
| Rinnakkaisnimet≠ | Statistical Attribute Sampling, Compliance Testing, Control Testing Sampling | Risk-Based Audit Planning Model |
| Liittyvät≠ | 3 | 4 |
| Tiivistelmä≠ | 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. | The Audit Risk Model is a foundational framework developed by the American Institute of Certified Public Accountants (AICPA) that structures audit planning by decomposing overall audit risk into three components: inherent risk, control risk, and detection risk. This model guides auditors in allocating resources and designing audit procedures proportionate to the level of risk in each account or assertion. |
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