bài tập chọn mẫu kiểm toán căn bản (E)

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bài tập chọn mẫu  kiểm toán căn bản (E)

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I SYSTEMATIC SELECTION The administrative ledger is as bellow Date Voucher Amount Requirement Select a sample of 4 transactions from population, using monetary unit sampling with systematic selection Use staring point of 469 Without replacement in sample selection 11132018 PC01 300 11152018 PC03 100 11172018 PC05 56 11222018 PC07 450 11292018 PC11 333 12132018 PC13 1,511 12182018 PC14 567 12252018 PC17 2,017 12302018 PC19 368 12312018 PC20 422 Step 1 Compute accumulated numbe.

I SYSTEMATIC SELECTION The administrative ledger is as bellow: Date Voucher 11/13/2018 PC01 11/15/2018 PC03 11/17/2018 PC05 11/22/2018 PC07 Amount 300 100 56 450 11/29/2018 PC11 12/13/2018 PC13 12/18/2018 PC14 12/25/2018 PC17 12/30/2018 PC19 12/31/2018 PC20 Step 1: Compute accumulated number 333 1,511 567 2,017 368 422 Date Voucher 11/13/2018 PC01 300 11/15/2018 PC03 100 11/17/2018 PC05 56 11/22/2018 PC07 450 11/29/2018 PC11 333 12/13/2018 PC13 1,511 12/18/2018 PC14 567 12/25/2018 PC17 2,017 12/30/2018 PC19 368 12/31/2018 PC20 Step 2: Compute sampling interval Amount 422 Requirement: Select a sample of transactions from population, using monetary unit sampling with systematic selection Use staring point of 469 Without replacement in sample selection accumulate d number 00 00 56 06 1, 239 2, 750 3, 317 5, 334 5, 702 6, 124 Population size Sample size 6,124 Sampling interval (K) = = 1531 Step 3: Identify starting point: Xo = 469 Step 4: Determine the random number throught sample interval M1 = 469 M2 = 2,000 M3 = 3,531 M4 = 5,062 Sampling interval (K) = Sterp 5: Select the sample from the population Note: the accumulated number is larger than the random number and the closet to the random number The Result Accumulate No Random number d number Note 469 906 2,000 2750 3,531 5334 5,062 5702 Because without replacement Conclusion: The voucher PC07, PC13, PC17, PC19 were selected II RANDOM SELECTION The administrative ledger is as bellow: Date Voucher Amount 11/13/2018 PC01 00 11/15/2018 PC03 15 11/17/2018 PC05 56 11/22/2018 PC07 50 Requirement: Select a sample of different transactions from population, using monetary unit sampling with random number table Use staring point of column row 11/29/2018 PC11 33 12/13/2018 PC13 11 12/18/2018 PC14 67 12/25/2018 PC17 17 12/30/2018 PC19 68 1,0 2,0 12/31/2018 PC20 22 Step 1: Compute accumulated number Date Voucher Amount 11/13/2018 PC01 00 11/15/2018 PC03 15 11/17/2018 PC05 56 11/22/2018 PC07 50 11/29/2018 PC11 33 accumulate d number 00 15 71 1, 421 1, 754 1,0 12/13/2018 PC13 11 12/18/2018 PC14 67 12/25/2018 PC17 17 12/30/2018 PC19 68 2, 765 3, 332 2,0 5, 349 5, 717 6, 12/31/2018 PC20 22 139 The population of 10 transactions is ranging from VNĐ to 6,139 VNĐ Step 2: The relationship between the accumulated number and the number in random number table: 4/5 Step 3: Determine the route using the random number table: Up to down and left to right Step 4: Determine the starting point: Row column 2,2 Xo = 36 The first four digits Step 5: Select the random number by using random number table Step 6: Select the sample from the population Note: the accumulated number is larger than the random number and the closet to the random number The Result Random Accumulate No number d number Transaction Amount Note 2,2 36 2765 PC13 1011 Slecected 2,4 Not select because without 13 2765 PC13 1011 replacement 4,2 16 5349 PC17 2017 Slecected 3,7 Because without 57 5349 PC17 2017 replacement 2,8 91 3332 PC14 567 Slecected 0942 971 PC05 56 Slecected Conclusion: The voucher PC05, PC13, PC14, PC17 were selected 10 11 10480 22368 24130 42167 37570 77921 99562 96301 89579 85475 28918 Random number table 15011 01536 02011 81647 46573 25595 85393 30995 48360 22527 97265 76393 93093 06243 61680 07856 39975 81837 16656 06121 06907 11008 42751 27756 72905 56420 69994 98872 91977 05463 07972 18876 14342 63661 10281 17453 36857 53342 53988 53060 69578 88231 33276 70997 91646 89198 64809 16376 91782 53498 31016 20922 18103 59533 79936 69179 27982 15179 39440 60468 18602 71194 94595 57740 38867 56865 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 63553 09429 10365 07119 51085 02368 01011 52162 07056 48663 54164 32639 29334 02488 81525 29676 00742 05366 91921 00582 00725 69011 25976 09763 91567 17955 46503 92157 14577 98427 34914 70060 53976 76072 40961 93969 61129 97336 12765 21382 54092 53916 97628 91245 58492 32363 27001 33062 72295 20591 57392 04213 26418 04711 69884 65795 57948 83473 42595 56349 18584 89634 62765 07523 63976 28277 54914 29515 48235 52636 87529 71048 51821 52404 33362 46369 33787 85828 22421 05597 87637 28834 04839 68086 39064 25669 64117 87917 62797 95876 29888 73577 27958 90999 18845 94824 35605 33362 88720 39475 06990 40980 03427 92737 85689 08178 51259 60268 94904 58586 09998 14346 74103 24200 87308 07351 96423 26432 66432 26122 94305 77341 56170 55293 88604 12908 30134 49127 49618 78171 81263 64270 82765 46473 67245 07591 49626 88974 48237 77233 77452 89368 31273 23216 42698 09172 47070 13363 58731 19731 24878 46901 84673 44407 26766 42206 86324 18988 67917 30883 04024 20044 02304 84610 39667 01638 34476 23219 68350 58745 69445 33488 52267 13916 16308 19885 04146 14513 06691 30168 25306 38005 00256 92420 82551 20849 40027 44048 25940 35126 88072 27354 48708 18317 86385 59931 51038 82834 47358 92477 17032 53416 82948 25774 18663 36320 67689 47564 60756 55322 18594 83149 76988 90229 76468 94342 45834 60952 66566 89768 32832 37937 39972 74087 76222 26575 18912 28290 29880 06115 20655 09922 56873 66969 87589 94970 11398 22987

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