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![¾*Ç=ƒ “S<“/Audit Sampling/
• ¾¨<eØ *Ç=} ¾*Ç=ƒ “S<“ uSÖkU }Ñu= ÉUÇT@ Là K=Å`e ËLM::
• ¾*Ç=ƒ “S<“ TKƒ H>Xx‹ Là Te[Í uTÓ–ƒ“ uSÑUÑU eK›ÖnL¿ H>Xw
T>³” ¨ÃU ¾H>Xw ”penc? ÉUÇT@ KSÉ[e ”Ç=‹M Ÿ›ÖnLà ¾H>Xw T>³”
¨ÃU ¾H>Xw ”penc? ¨<eØ Ÿ1®®
uT>Á”e SÖ” Là ¾*Ç=ƒ Y^ TŸ“¨”
’¨<::
¾“S<“ ›W^`/p`ê/Design of the Sample/
• ¾*Ç=ƒ “S<“ }Ñu= uT>J”uƒ Ñ>²? ŸTe[ͨ< Ò` ¾T>³Sƃ du=
‹ “ vI]Áƒ
eI}~” ÁSר< U” ”ÅJ’ “ K›W^ U” ÁIM ›ÖnL¿” ¾H>Xw ”penc? SÖkU
”ÇKv†¨< *Ç=}a‹ KS¨c” Ã[džªM
• “S<“¨<” uwnƒ“ ¨<Ö?T uJ’ SMŸ< KSp[ê ¾T>[Ç U“Mvƒ
i”i” }Ñu= ÃJ“M::
• i”i” ›ÖnL¿” ¾H>dw ”penc?
ŸG<Kƒ uLà ¨ÃU g”i• ¾SŸóðM ²È c=J”'
Á”Ç”Æ u<É” }SddÃ
vI]Áƒ/w²< Ñ>²? ¾Ñ”²w SÖ”/ ÁK¨< ¾“S<“ ¡õM
’¨<::](https://image.slidesharecdn.com/5-250324081908-c9216e88/85/5-Audit-Sample-in-auditing-principle-and-practice-1-2-320.jpg)
![¾“S<“ ›W^`/p`ê/ Design of the Sample/
¾*Ç=ƒ “S<“ SÖ’<“ p`ì< c=²ÒÏ *Ç=}a‹ ¾¨<eØ lØØ” ¾}K¾
Ów' ¾›ÖnL¿” ¾H>dw ”penc? vI] “ ¾“S<“ ›W^` ²È” ŸÓUƒ
¨<eØ TeÑvƒ ›Kv†¨<::
“S<“ ›S^[Ø /Selection of the Sample/
¾¨<eØ *Ç=}a‹ “S<“ c=S`Ö< K=S[S` Ÿcu¨< Ñ<Çà Ò`
u}ÁÁ² “S<“¨< ›ÖnL¿” ¾H>dw ”penc? ¾T>¨¡M ”Ç=J” TÉ[Ó
›Kv†¨<:: “S<“¨< ›ÖnL¿” K=¨¡M ¾T>‹K¨< u›ÖnL¿ ¾H>dw
”penc? ¨<eØ ÁK< vI]Áƒ uS<K< KSS[Ø Ÿ<M °ÉM c=•^†¨<
’¨<::](https://image.slidesharecdn.com/5-250324081908-c9216e88/85/5-Audit-Sample-in-auditing-principle-and-practice-1-5-320.jpg)
![¾›Mö ›Mö/በነሲብ/ ›S^[Ø /Random Selection/
u›ÖnL¿ ¾H>dw ”penc? ¨<cØ ÁK<ƒ Ñ<ÇÄ‹ Ÿ<M
¾SS[Ø °ÉM ”ÅT>ÁÑ–< ¾T>Á[ÒÓØ ’¨<'
uY`¯ƒ ¾T>S^ ›S^[Ø /Systematic Selection/ ¾T>Á"ƒ}¨<
¾T>S[Ö<ƒ Ñ<ÇÄ‹ uS"ŸL†¨< }Sddà `kƒ ÁL†¨< J•
¾SËS]Á¨< uÓUƒ ”Ç=S[Ø TÉ[Ó” ’¨<:: ¾¨<eØ *Ç=}a‹
uY`¯ƒ ¾T>S^ ›S^[Ø” uT>ÖkS<uƒ Ñ>²?'
Ÿ›ÖnL¿ ¾H>dw ”penc? ¾T>¨cŨ< “S<“ `kƒ Ÿ}K¾
G<’@ Ò` }ÁÁ»’ƒ ÁK¨< ”ÇÃJ” Ø”no TÉ[Ó ›Kv†¨<::
በዚህ
ስር የሽንሽን ንሞና/Stratified sampling እና የአህዳዊ ገንዘብ
ንሞና /MUS or Monetary Unit sampling/ ዘዴዎች ሊጠቀሱ
ይችላሉ፡፡
በአብዛኛው የምንጠቀምባቸው ናሙናዎች](https://image.slidesharecdn.com/5-250324081908-c9216e88/85/5-Audit-Sample-in-auditing-principle-and-practice-1-6-320.jpg)
5.Audit Sample in auditing principle and practice 1
- 1. ክፍል 5 የኦዲት ናሙና /AuditSampling/
- 2. ¾*Ç=ƒ “S<“/Audit Sampling/ •¾¨<eØ *Ç=} ¾*Ç=ƒ “S<“ uSÖkU }Ñu= ÉUÇT@ Là K=Å`e ËLM:: • ¾*Ç=ƒ “S<“ TKƒ H>Xx‹ Là Te[Í uTÓ–ƒ“ uSÑUÑU eK›ÖnL¿ H>Xw T>³” ¨ÃU ¾H>Xw ”penc? ÉUÇT@ KSÉ[e ”Ç=‹M Ÿ›ÖnLà ¾H>Xw T>³” ¨ÃU ¾H>Xw ”penc? ¨<eØ Ÿ1®® uT>Á”e SÖ” Là ¾*Ç=ƒ Y^ TŸ“¨” ’¨<:: ¾“S<“ ›W^`/p`ê/Design of the Sample/ • ¾*Ç=ƒ “S<“ }Ñu= uT>J”uƒ Ñ>²? ŸTe[ͨ< Ò` ¾T>³Sƃ du= ‹ “ vI]Áƒ eI}~” ÁSר< U” ”ÅJ’ “ K›W^ U” ÁIM ›ÖnL¿” ¾H>Xw ”penc? SÖkU ”ÇKv†¨< *Ç=}a‹ KS¨c” Ã[džªM • “S<“¨<” uwnƒ“ ¨<Ö?T uJ’ SMŸ< KSp[ê ¾T>[Ç U“Mvƒ i”i” }Ñu= ÃJ“M:: • i”i” ›ÖnL¿” ¾H>dw ”penc? ŸG<Kƒ uLà ¨ÃU g”i• ¾SŸóðM ²È c=J”' Á”Ç”Æ u<É” }Sddà vI]Áƒ/w²< Ñ>²? ¾Ñ”²w SÖ”/ ÁK¨< ¾“S<“ ¡õM ’¨<::
- 3. ¾“S<“ SÖ”/Sample Size/ •¾“S<“ SÖ” uT>¨c”uƒ Ñ>²? ¾¨<eØ *Ç=}a‹ ¾“S<“ YÒƒ “ K=ј ¾T>cu¨<” eI}ƒ SÖ” SÑ”²w ›Kv†¨<:: • ¾“S<“ YÒƒ ¾T>ÁÒØS¨< ¾¨<eØ *Ç=}a‹ u“S<“¨< SW[ƒ ¾T>Å`c<uƒ ÉUÇT@ ›ÖnL¿ ¾H>dw ”penc? c=à K=Å[euƒ ŸT>‹K¨< ¾}K¾ c=J” ’¨<:: • ¾“S<“ YÒƒ “S<“ "MJ’ YÒƒ ¾}K¾ c=J”' ¾T>ÁÒØS¨<U ¾¨<cØ *Ç=}a‹ T”—¨<”U ¾*Ç=ƒ ²È c=ÖkS< ’¨<:: • “S<“ ÁMJ’ YÒƒ ¾T>ÁÒØS¨< › ፣ w³—¨< ¾*Ç=ƒ Te[Í ¨d˜ ŸSJ” ÃMp ›dT˜ c=J” ¨ÃU ¾¨<eØ *Ç=}a‹ ƒ¡¡K— ÁMJ’ ¾*Ç=ƒ ²È c=ÖkS< ¨ÃU Te[ͨ<” uT³vƒ c=}[Ñ<S< “ eI}~” ¨ÃU }Ñu= ÁMJ’¨<” ›ðéçU KT¨p dËK< c=k` ’¨<:: • ¾¨<eØ *Ç=}a‹ “S<“ ÁMJ’¨<” YÒƒ uƒ¡¡M uTkÉ' ትኩረት uSeÖƒ' ¡ƒƒM“ ¡Kd uTÉ[Ó u}¨c’ SÖ” KSk’e S<Ÿ^ TÉ[Ó ›Kv†¨<::
- 4. የቀጠለ • ¾¨<eØ *Ç=}a‹Ÿ›ÖnL¿ ¾H>dw ”penc? eI}ƒ Õ^M wK¨< ŸÑS~ eI}ƒ ›Ã•`U }wKA ŸT>Öuk¨< uLà Ÿõ}— “S<“ T¾ƒ ›Kv†¨<:: • ¾eI}~ SÖ”“ ÉÓÓVi ¾“S<“¨<” SÖ” KSÑSƒ u×U ›eðLÑ> ’¨<:: • ƒ”i “S<“ ¾T>¨eŨ< ›ÖnL¿ ¾H>dw ”penc? ŸeI}ƒ ’í ’¨< }wKA c=ÑSƒ ’¨<:: • Ÿ›ÖnL¿ ¾H>dw ”penc? K=•` ËLM }wKA ¾T>ÑS}¨<” eI}ƒ KSK¾ƒ' *Ç=}a‹ vKð¨< *Ç=ƒ ¾}Ñ–¨<” ¾eI}ƒ SÖ”“ ÉÓÓVi' ¾S/u?~” ¾›W^` Y`¯ƒ SKª¨Ø' ŸK?L¨< Y`¯ƒ K=ј ¾T>‹K¨<” Te[Í ŸÓUƒ ¨<eØ TeÑvƒ ›Kv†¨<::
- 5. ¾“S<“ ›W^`/p`ê/ Designof the Sample/ ¾*Ç=ƒ “S<“ SÖ’<“ p`ì< c=²ÒÏ *Ç=}a‹ ¾¨<eØ lØØ” ¾}K¾ Ów' ¾›ÖnL¿” ¾H>dw ”penc? vI] “ ¾“S<“ ›W^` ²È” ŸÓUƒ ¨<eØ TeÑvƒ ›Kv†¨<:: “S<“ ›S^[Ø /Selection of the Sample/ ¾¨<eØ *Ç=}a‹ “S<“ c=S`Ö< K=S[S` Ÿcu¨< Ñ<Çà Ò` u}ÁÁ² “S<“¨< ›ÖnL¿” ¾H>dw ”penc? ¾T>¨¡M ”Ç=J” TÉ[Ó ›Kv†¨<:: “S<“¨< ›ÖnL¿” K=¨¡M ¾T>‹K¨< u›ÖnL¿ ¾H>dw ”penc? ¨<eØ ÁK< vI]Áƒ uS<K< KSS[Ø Ÿ<M °ÉM c=•^†¨< ’¨<::
- 6. ¾›Mö ›Mö/በነሲብ/ ›S^[Ø/Random Selection/ u›ÖnL¿ ¾H>dw ”penc? ¨<cØ ÁK<ƒ Ñ<ÇÄ‹ Ÿ<M ¾SS[Ø °ÉM ”ÅT>ÁÑ–< ¾T>Á[ÒÓØ ’¨<' uY`¯ƒ ¾T>S^ ›S^[Ø /Systematic Selection/ ¾T>Á"ƒ}¨< ¾T>S[Ö<ƒ Ñ<ÇÄ‹ uS"ŸL†¨< }Sddà `kƒ ÁL†¨< J• ¾SËS]Á¨< uÓUƒ ”Ç=S[Ø TÉ[Ó” ’¨<:: ¾¨<eØ *Ç=}a‹ uY`¯ƒ ¾T>S^ ›S^[Ø” uT>ÖkS<uƒ Ñ>²?' Ÿ›ÖnL¿ ¾H>dw ”penc? ¾T>¨cŨ< “S<“ `kƒ Ÿ}K¾ G<’@ Ò` }ÁÁ»’ƒ ÁK¨< ”ÇÃJ” Ø”no TÉ[Ó ›Kv†¨<:: በዚህ ስር የሽንሽን ንሞና/Stratified sampling እና የአህዳዊ ገንዘብ ንሞና /MUS or Monetary Unit sampling/ ዘዴዎች ሊጠቀሱ ይችላሉ፡፡ በአብዛኛው የምንጠቀምባቸው ናሙናዎች
- 7. 7 The following rangelimits are a guide to appropriate materiality/ጉልህነት/ percentages. Large Large Audited Audited entity entity range range Medium Medium Audited entity Audited entity range range Small Small Audited entity Audited entity Range Range Internationally 1 % ½% - 2% 2% ዋና ኦዲተር መ/ቤት 1 % 1.5 % 2 %
- 8. 8 • bQD¸Ã ywÀ(KFÃ) ŠWcéCN /kdmwZ l¤§/ bmZgB btmzgbùbT QdM tktL bZRZR bmLqM mdmR# • «Q§§ DM„N bxND pRsNT b¥B²T ygùLHnT (Materiality) m«nùN mwsN ለምሳሌ – 672 yKFà ¥SmSk¶ÃãC ቢኖሩና DM‰cW BR 2,479,079.59 ቢሆን – yzþH 1% BR 24,790.80 YçÂL”” YH ygùLHnT (Materiality) m«nù nW”” y>N>N Nä zÁ (Stratified Sampling) ምሳሌ
- 9. 9 • kFt¾ ygNzBm«N yÃzù ywÀ ŠWcéCN (High-Valued items) yMNlyW ygùLHnT m«nùN b4 b¥µfL (¼¾ bmwsD) nW”” YHM 1/4X24,790.8 6197.70 YçÂL”” • BR 6197 X kzþà b§Y yÃzù ywÀ ¥SmSk¶ÃãC mjm¶Ã ktlqmW ZRZR Xytl† w_tW Ñlù bÑlù (100 pRsNT) ZRZR åÄþT y¸¬† YçÂlù”” Mœl¤ • k672tÜ ŠWcéC 77 kBR 6197 b§Y yÃzù Slçnù tmR«êL”” DM‰cW BR 547,288.09 sþçN hùlùM bZRZR åÄþT YdrUlù”” የቀጠለ . . .
- 10. 10 • q¶ãcÜ 595ŠWcéC bÃzùT ygNzB m«N m¿rT kTN> wd TLQ tzRZrW YqmÈlù”” • የStrata B²T 5 XNÄþçN BNqbL • k§Y yÃZnWN ZRZR DMR l5 (yStrata B²T) XµFlêlN • y¥µflùM W«¤T bxND Stratum WS_ MN ÃHL ygNzB m«N XNd¸ñR l¥wQ ÃSC§L”” የቀጠለ . . .
- 11. 11 • bMœl¤ÃCN መሰረትk6197 b¬C ÃlùT 595 ŠWcéC DM ‰cW BR 1,931,791.50 (2,479,079.59-547,288.09) sþçN l 5 sþµfLM bxND Stratum WS_ BR 386,358.30 ygNzB m«N Yñ‰L”” • bQdM tktል ytzrz„T ŠWcéC ygNzB m«ÂcW BR 386,358.30#wYNM TN> Ãns xlÃM TN> ybl« (ÃnsWN L†nT yMNwSD çñ ) XskþçN DrS btk¬¬Y XNdM‰lN”” YHN DMR Ãm«ùT ŠWcéC bÑlù bxND Stratum WS_ Yµt¬lù”” የቀጠለ . . .
- 12. 12 Mœl¤ – xNd¾W Stratum223# hùlt¾W 127#ƒSt¾W 95 bx‰t¾W 81 X bxMSt¾W 69 ŠWcéC ቢገኙ – kmjm¶ÃW Stratum 10%# khùlt¾W 20%# kƒSt¾W 30%# kx‰t¾W 40%# X kxMSt¾W 50% y¸çnùT ŠWcéC lZRZR åÄþT YmrÈlù”” የቀጠለ . . .
- 13. 13 Mœl¤ • 23#26#29#33 XÂ35 bDM„ 146 bQdM tkt§cW መሰረት k1¾W XSk 5¾W Stratum µlùT YmrÈlù”” • bmjm¶ÃW Stratum µlùT 223 ŠWcéC 23 YmrÈlù BlÂL”” bzþH m¿rT 223/23=9.69 9 YçÂL”” ( bzþH hùn¤¬ §Y Ásþ¥L qÜ_R sþmÈ Ñlù qÜ_„N BÒ mWsÇ lÂÑ xs‰„ «q»¬ YñrêL ) kzþÃM k 1 XSk 9 knsþB qÜ_éC ¿N«ri (Random Numbers Table) xND qÜ_R b¥WÈT bwÈW qÜ_R §Y 9 XydmRN y¸gßWN XNwSÄlN ”” የቀጠለ . . .
- 14. 14 መልስ (ygùLHnT m«ን) Materialityamount = «Q§§ DM„N * 2%=1,277,318.11*2% = 25,546.36 (High-Valued items) = (ygùLHnT m«ን) Materiality amount * ¼ = 25,546.36 *1/4 = 6,386.59 k137tÜ ŠWcéC 57 kBR 6,368.59 b§Y yÃzù Slçnù tmR«êL””
- 15. 15 • q¶ãcÜ 80ŠWcéC ድምራቸው ብር 219,768.86 kTN> wd TLQ tzRZrW YqmÈlù”” • የአንዱ ሽንሽን ንሞና ድምር =219,768.86/5 = 43,953.77 1.44,989.90 36 2.44,235.92 13 3.44069.00 12 4.42,123.00 10 5.44,531.04 9
- 16.
- 17. 17 … የቀጠለ . • Interval=items in the strata/sample size • 12 • 6 • 4 • 2 • 2
- 18. II. Steps consideredduring systematic (MUS-Interval) Sampling in Financial or Regularity Auditing የስጋት 1. Tolerable miss-statement = 40% X Planned materiality) 2. Reliance factor • 3. High Value items > Tolerable miss-statement Reliance on controls High reliance Medium reliance No reliance Control Reliance factor 0.9 1.6 3.0 Risk(የስጋት) መጠን Guideline %(ገቢ ወይም ወጪ ሂሳብ) ከፍተኛ መካከለኛ አነስተኛ ጉልህነት(Materality) 0.25%-2% 0.25% b/n0.25%-2% 2%
- 19. Remaining population XReliance factor 4. SS(Sample Size)= Tolerable miss statement(TM) Remaining population in terms of monetary value 5. Sample Interval (in Birr) = Sample Size 6. The 1st Random No = ½ X Sample Interval ………(In order to make uniform) 7. The 1st selected sample4 The 1st Random No + Sample Interval (i.e, in the upper limit) 8. The 2nd selected sample4The 1st selected sample + Sample Interval (i.e, in the upper limit) 9. The nth selected sample4The nth -1 selected sample + Sample Interval(i.e, in the upper limit)
- 20. II. MUS(አገን) ናሙናበExel ፕሮግራም ለመምረጥ የሚከተሉትን ቅደም ተከተሎች መከተል ያስፈልጋል 1.እያንዳንዱን የገቢ እና/ወይም ወጪ ቫዉቸሮች የገንዘብ መጠን sheet 1 ላይ መዘርዘር 2. የSheet 1 መረጃ ወደ Sheet 2 እና 3 ኮፒ ማድረግ 3. በSheet 2 ላይ High value (True) እና sheet 3 ላይ High value ያልሆኑትን(False) ለመለየት ከገንዘብ መጠኑ ቀጥሎ ባለው cell ላይ የሚከተለውን ፎረሙላ መጠቀም(ASI is Average Sample Interval)፡- 4. =IF(1st - cell amount ≥ TM,True,IF(1st -cell amount< TM,False)) 5 . Sheet 2 እና 3 ላይTrue እና False ያለበትን አምድ በመምረጥ True (High value) item በSheet 2 ላይ False item Sheet 3 ላይ ለየብቻቸው ለመምረጥ የሚከተለውን መፈጸም፡ •Click Data •Click Filter •Click Autofilter •Click on the 1st cell of sheet 2 & select True •Click on the 1st cell of sheet 3 & select False
- 21.