विधियों की तुलना करें
चुनी हुई विधियों की आमने-सामने समीक्षा करें; भिन्नता वाली पंक्तियाँ रेखांकित हैं।
| ऑडिटिंग में एट्रिब्यूट सैंपलिंग× | ऑडिट जोखिम मॉडल× | |
|---|---|---|
| क्षेत्र | लेखांकन | लेखांकन |
| परिवार | MCDM | MCDM |
| उद्भव वर्ष≠ | 1972 | 1983 |
| प्रवर्तक | American Institute of Certified Public Accountants (AICPA) | American Institute of Certified Public Accountants (AICPA) |
| प्रकार≠ | Statistical sampling technique for control testing | Professional auditing framework |
| मौलिक स्रोत≠ | 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 ↗ |
| उपनाम≠ | Statistical Attribute Sampling, Compliance Testing, Control Testing Sampling | Risk-Based Audit Planning Model |
| संबंधित≠ | 3 | 4 |
| सारांश≠ | 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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