Audit sample

Nlele nyocha bụ ngwa nke usoro nyocha na ihe na-erughị 100% nke ọdịnaya nke ihe ndekọ ego ma ọ bụ azụmahịa azụmahịa. Mgbe e guzobere ya, onye nyocha ahụ nwere ike ịhọrọ ihe niile (njirimara siri ike), ụfọdụ ma ọ bụ ihe ọ bụla. Nkwenye na-aga n'ihu n'ihu n'ọtụtụ ọnọdụ adịghị mma na ọbịbịa. Ya mere, ọtụtụ mgbe ọ na-eduzi ya site na ihe ndị ọzọ.

N'ịchọpụta usoro kwesịrị ekwesị maka ịhọrọ ihe maka nyocha, onye nyocha ahụ kwesịrị nyochaa ihe mgbaru ọsọ e setịpụụrụ ya, ọnụ ọgụgụ na olu nke ihe atụ na-abịanụ.

Ihe nlele nke nchoputa a bu ihe omuma ndi a:

1. Nzube nke usoro nhoro;
2. Mkpebi nke olu, nlele;
3. Mmezu nke usoro nyocha nke isi n'ihe gbasara ihe a choputara;
4. Nyocha nke nchoputa, nkesa ha nye ndi mmadu nile.

Enyocha nyocha na-amalite site na nkọwa nke saịtị nke ịza ajụjụ na ọrụ ụfọdụ dị mkpa ka edozie na saịtị a. Dịka, ebumnuche dị otú a bụ ịchọpụta mmebi nke nwere ike imetụta ịdabere na akuko (ego, ụtụ ahịa).

Enyocha amanyere bụ iwu mmejuputa iwu niile akara usoro, dị ka izi ezi nke mbụ akwụkwọ (contracts, invoices, ego nke ngwaahịa, wdg), na nkwekọrịta na management nke niile azụmahịa rụrụ, sotere mmefu ego maka zuo nke gbara ọkpụrụkpụ na-akụ zoro aka na akwụkwọ. Onye nyocha ahụ kwesịrị ịhazi ogo oge na njedebe nke ngosipụta nke azụmahịa na nkwupụta ego na ọnụahịa.

Nchịkọta bụ akwụkwọ niile ma ọ bụ azụmahịa azụmahịa nke ọ dị mkpa ka enyocha. Nlele nyocha bụ ihe ndabere maka nyochaa usoro ego niile. The results nke a analysis n'ihu kpụrụ oditi akụkọ. Ọ bụrụ na ndị sample ka nke akwụkwọ ke akpa ọkara, ubiere ga-ekesa ya ka akwụkwọ nke izugbe bi n'oge a (na bụghị maka dum gbasara ego obodo afọ).

A na-eji usoro nlele nke nyocha nke a na-eduzi kpebiri site n'ikwe nke stratification. Aghọtara ya dịka usoro nkewa ndị mmadụ n'ozuzu ha n'ime subparticles (subsets), nke gụnyere ihe nwere ihe onwunwe nke ịdị n'otu (inwe ọdịdị ndị a na-ahụkarị).

N'ikpebi na sample size, ọ dị mkpa iji gaa na akaụntụ ya n'ihe ize ndụ larịị na-anakwere na-atụ anya na njehie.

Ihe ize ndụ nke nlele pụtara na nkwubi okwu nke onye nyocha na-adabere na ya nwere ike iche na nke ahụ mere na nyocha nke ọnụ ọgụgụ mmadụ dum.

Njehie a na-anakwere bụ mgbagwoju anya nke data n'ozuzu mmadụ, gosipụtara na usoro ego, nke na-adịghị eduga ntụgharị dị ịrịba ama nke akụkọ. The allowable njehie kpebisiri ike mgbe size of oditi na-eme atụmatụ.

A na-akpọ njehie a na-atụ anya ya nke onye nyocha ahụ kwuru, nke kwesịrị ịnọ na nchịkọta zuru ezu.

Ihe nlele nke odide kwesiri ibu onye nnochite anya (onye nnochite anya), nke putara na ihe obula nke ndi obula n'ozuzu nwere ike inweta ohere (nha anya nke oma) ka abanye na ihe omuma.

Ụzọ ndị bụ isi bụ ihe ndị a: random, selectsystems and systemic selection.

Enyocha akwụkwọ nyocha nke a na-agwụ agwụ site na nhazi nyocha nke ihe ndị a chọpụtara n'oge nkwenye ahụ na nkesa ha nye ọnụ ọgụgụ mmadụ dum. Kpomkwem nnọchiteanya nlele bụ fọrọ agaghị ekwe omume, e nwere mgbe ndị likelihood na-arụpụta nke omume rụrụ site a ọkachamara, n'ihi na auditor na ize ndụ nke misjudgment ga-mere.