方法对比
并排查看您选择的方法；存在差异的行会高亮显示。
| 属性抽样审计× | 内部控制评价× | |
|---|---|---|
| 领域 | 会计学 | 会计学 |
| 方法族 | MCDM | MCDM |
| 起源年份≠ | 1972 | 1992 |
| 提出者≠ | American Institute of Certified Public Accountants (AICPA) | The Committee of Sponsoring Organizations of the Treadway Commission (COSO) |
| 类型≠ | Statistical sampling technique for control testing | Comprehensive control evaluation framework |
| 开创性文献≠ | American Institute of Certified Public Accountants (AICPA). (2015). Audit Sampling. AU-C Section 530. AICPA Professional Standards. link ↗ | The Committee of Sponsoring Organizations of the Treadway Commission (COSO). (2013). Internal Control – Integrated Framework. COSO Publications. link ↗ |
| 别名 | Statistical Attribute Sampling, Compliance Testing, Control Testing Sampling | COSO Framework, Control Design Testing, Internal Control Assessment |
| 相关≠ | 3 | 4 |
| 摘要≠ | 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. | Internal Control Evaluation is a systematic methodology for assessing the design and effectiveness of an entity's internal control system using the COSO Integrated Framework. Developed by the Committee of Sponsoring Organizations of the Treadway Commission, this approach evaluates five interrelated components—control environment, risk assessment, control activities, information and communication, and monitoring—to determine whether controls are adequate to prevent and detect errors and fraud. |
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