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首页> 外文期刊>Decision sciences >Setting Tolerable Misstatements When Auditing Aggregated Accounts
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Setting Tolerable Misstatements When Auditing Aggregated Accounts

机译：审核汇总帐户时设置可容忍的错误陈述

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摘要

Generally accepted auditing standards require auditors to plan audits of clients' account balances. If accounts are to be sampled, then part of this planning must include setting the tolerable misstatement for each account or class of transactions to be sampled. Although classical sampling approaches provide certain advantages, they have not been widely used because they are viewed as complex and difficult to implement. We present a remedy to these difficulties in an efficient, easily implemented optimal solution method for the problem of setting tolerable misstatements given constraints on tolerable misstatements for individual account balances as well as the overall audit. Further, our method suggests when the materialities of certain accounts or the materiality of the overall audit are irrelevant to the problem. Several example auditing problems demonstrate both our solution approach and the settings in which our approach provides a more effective or more efficient sampling plan than that provided by monetary unit sampling.
机译：公认的审计标准要求审计师计划对客户帐户余额进行审计。如果要对帐户进行抽样，则此计划的一部分必须包括为每个要抽样的帐户或交易类别设置可容忍的错报。尽管经典采样方法具有某些优势，但由于被视为复杂且难以实施，因此尚未得到广泛使用。我们针对设置困难的错报问题提供了一种有效，易于实施的最佳解决方法，以解决这些困难，这些问题在给定个人账户余额的容错报错和整体审计的前提下，可以设定容错报错。此外，我们的方法建议何时某些账目的重要性或整体审计的重要性与该问题无关。几个示例性的审计问题说明了我们的解决方案方法和环境，其中我们的方法提供了比货币单位抽样提供的方案更有效或更有效的抽样计划。

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  • 来源
    《Decision sciences》 |1998年第4期|1005-1033|共29页
  • 作者

    Orie Barron; S. Michael Groomer; Morgan Swink;

  • 作者单位

    Department of Accounting Smeal College of Business Pennsylvania State University University Park PA 16802-1912 oebl@psu.edu;

    Department of Accounting and Information Systems Kelley School of Business Indiana University Bloomington IN 47405-1701 groomer@indiana.edu;

    Marketing and Supply Chain Management The Eli Broad College of Business Michigan State University East Lansing MI 48824-1122 email;

    swinkm@pilot.msu.edu;

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  • 原文格式 PDF
  • 正文语种 eng
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  • 关键词

    Subject Areas: Audit; Auditor Judgment; and Mathematical Programming/Optimization.;

    机译：主题领域：审计;审计员判断;以及数学编程/优化。;

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