Sampling Risks and Audit Consequences Under Alternative Testing Approaches.
分析错误投影与审计价值投影两种测试方法下抽样风险与审计后果的关系，指出错误投影法隐含的零假设等价于审计价值投影法的备择假设，并通过结果矩阵阐明假设互换对审计后果的影响，为教材和审计指南中的抽样风险讨论提供依据。
Abstract ABSTRACT: This paper investigates the relationship between sampling risks and audit consequences under error and audit value projection testing approaches. The latter approach typically is presented in auditing textbooks in connection with classical variables sampling, while the former approach is shown to underlie both dollar-unit sampling methods (in which an upper precision limit for monetary error is computed) and statistical compliance testing methods. In particular, we demonstrate analytically that error projection approaches implicitly test null hypotheses which effectively are equivalent to an alternative hypothesis underlying audit value projection. We also present outcome matrices to identify the effect of such hypothesis interchange on the audit consequences of sampling risks, and thus provide a basis for clarifying sampling risk discussions in textbooks and the recently issued Audit and Accounting Guide: Audit Sampling.