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4 Cards in this Set
- Front
- Back
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For what kind of variables is variables sampling used for? |
continuous variables |
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what kind of information does variables sampling provide? |
whether a stated amount (balance of account receivables) is materially misstated after the IA has specified a range that includes the true value at a specified confidence level |
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which variables sampling techniques may be employed? |
- unstratified mean-per-unit - stratified mean-per-unit - difference estimation - ratio estimation |
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how does the mean-per-unit estimation work? |
- sample item amounts are averaged and multiplied by the number of items to estimate the population amount - then an achieved precision at the desired level of confidence is calculated |
