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Mathematical Optimum of the Audit Sample

机译：审计样本的数学优化

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Problem statement: The primary objective of any audit mission is to obtain a high level of assurance on the fact that financial statements are prepared in accordance with a general financial reporting framework. Getting an absolute level of assurance is not possible due to the complexity and big number of transactions and operations found in practice. This research aims to identify the shortcomings of one of the sampling methods used by the Romania auditors (80/20 method) and it was proposed a mathematical function that leads to more appropriate results. Approach: Two examples were analyzed in order to highlight the importance of the proportion of operations in determining the mathematical optimum. The shortcoming of 80/20 sampling method and the need for a mathematical optimum was shown through a general hypothetical case study. Results: Determining the proportion of small or big operations in an entity's total transactions is not an arbitrarily decision, it has an optimal value depending on the accepted probability distribution of the operations value. Conclusion: Audit sampling depends on several parameters and has to fit a certain audit budget.
机译：问题陈述：任何审计任务的主要目的是对财务报表是根据一般财务报告框​​架编制的事实进行高度保证。由于实践中发现交易和操作非常复杂且数量众多，因此无法获得绝对的保证水平。这项研究旨在确定罗马尼亚审核员使用的一种采样方法（80/20方法）的缺点，并提出了一种数学函数，可以得出更适当的结果。方法：分析了两个例子，以强调确定数学最优值时操作比例的重要性。通过一般的假设案例研究，可以看出80/20采样方法的缺点以及对数学最优方法的需求。结果：确定实体的总交易中小型或大型业务的比例不是任意决定，而是根据业务价值的可接受概率分布确定最佳价值。结论：审计抽样取决于几个参数，并且必须符合一定的审计预算。

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