Learning Results
Understanding different sampling techniques and decide the most appropriate for the auditor’s work. Learn the
key concepts and methods of data analysis and its relationship with the analytical procedures in auditing. To
be familiar with probabilistic models that constitute the foundations of statistical inference. Examples will
show how these statistical methods can help in decision making. Software applications will be used.
Program
1. SAMPLING
1.1. Random sample and statistics.
1.2. Statistical Research
1.3. Questionnaires
1.4. The role of audit sampling
1.5. Professional standards that recognize the sampling techniques
1.6. Incorporating sampling in audit tests
1.7. Sampling by attributes
1.8. Sampling by variables
2. STATISTICS – Analytical Procedures
2.1. Probability distributions
2.2. Parametric hypotheses tests
2.3. Nonparametric hypotheses tests
2.4. Correlation
2.5. Regression
2.6. Control charts
Internship(s)
NAO
Bibliography
Guy D., Carmichael D., Whittington R. (2001). Audit sampling: an introduction. 5ªEd John Wiley & Sons
Vallés, R. E. y Martinez, S.M.;(2002); Métodos de muestreo estadístico aplicados a la auditoria; Ed.Tirant lo
Blanch
Pérez, R. y L. A.J.;(1997); Análisis de datos económicos II:Métodos inferenciales; Ed. Pirâmide
Apostolou, B.; (2000); Sampling for internal Auditors; 2ª ed.; IIA
Sawyer, L.B..e all; (2003); Sawyer’s Internal Auditing- The pratice of modern internal auditing; IIA
Agustin Melendro, J.A.; (1995); Aplicación del muestreo estadístico a la auditoria; Registro de Economistas
Auditores
Cerejeira, L.; (1997); Técnicas de amostragem em auditoria; IPAI
Normas de auditoria do AICPA, IFAC, OROC e IIA
Newbold, P. (1995). Statistics for business and economics. Prentice-Hall
Anderson, D.R., S., D.J. E ., T.A. (2000). Estatística Aplicada à Administração e Economia. Pioneira