Projecting Sample Misstatements to Audit Populations: Theoretical, Professional, and Empirical Considerations*
研究了审计中是否应将样本发现的错报单独处理（不推断至总体）的决策，从理论和实践两方面分析，发现特定条件下使用有偏估计量可能更精确，并基于职业准则认为隔离错报在某些情况下是合理的。
ABSTRACT This paper examines the auditing decision to isolate or project errors found in sampling an audit population. The topic is interesting from both practical and theoretical viewpoints because prior research suggests that theory and practice are juxtaposed. Prior research has suggested a stringent theoretical norm in which few errors should be isolated and also suggests that, in practice, auditors commonly isolate errors that they perceive to be confined to a well‐defined subpopulation. We extend this research by using the professional auditing standards as a backdrop for the study of both theoretical and practical aspects of the projection‐isolation decision. As to theory, we show that a biased estimator (i.e., one that excludes errors known not to recur) may be more precise than an unbiased estimator under certain assumptions about sample sizes and the frequencies of errors in accounting populations. Using simulation, we specify conditions under which a biased estimator is more precise than an unbiased one. As to practice, we show that auditors rely on containment information when choosing to project, and we use verbal reports to develop a description of auditors' strategies for using containment information. Considering both the theoretical and practical aspects in light of professional standards, we conclude that, under specific conditions, isolation of sample misstatements is appropriate. Further investigation of the topic appears warranted.