A Simulation Analysis of the Power Characteristics of Some Popular Estimators Under Different Risk and Materiality Levels
模拟分析审计中不同计划风险水平和重要性水平对细节测试样本量的影响，发现风险水平变化可能导致样本量减少超过50%，对审计实务有参考价值。
In this paper I analyze the power characteristics of choosing different planned risk levels to determine sample sizes for statistical tests of details. Included in the analysis are the sample size effects of varying the materiality levels. The different risk levels might arise as a result of varying the degree of reliance on internal control or on other audit procedures. In many practical situations such an increase in planned sampling risk for tests of details could result in a sample size reduction of over 50%. Such dramatic potential variations in the risk level and the accompanying sample size changes appear to be a unique feature of the audit environment.' Despite this phenomenon, prior empirical research on the performance of statistical sampling methods of current audit practice has focused on