注册会计师-审计第1页第03讲货币单元抽样VI.货币单元抽样VI.Monetaryunitsampling1.货币单元抽样的优点AdvantagesofmonetaryunitSampling（1）货币单元抽样以属性抽样原理为基础，注册会计师可以很方便地计算样本规模和评价样本结果，因而通常比传统变量抽样更易于使用。（1）Monetaryunitsamplingisbasedonattributesampling,itisconvenientforcertifiedaccountanttocalculatethesamplingsizeandassessthesampleresults.Therefore,itisusuallyeasiertobeusedcomparedwithtraditionalvariablesampling.（2）货币单元抽样在确定所需的样本规模时无需考虑总体的特征（如总体变异性），因为总体中的每一个货币单元都有相同的规模，而传统变量抽样的样本规模是在总体项目共有特征的变异性或标准差的基础上计算的。（2）Whendeterminingthesamplesizeofmonetaryunitsampling,itisnotnecessarytoconsiderthecharacteristicsofpopulation（e.g.populationdeviation）.Becauseeachmonetaryunitinthepopulationhasthesamesize,whilethesamplesizeintraditionalvariablesamplingiscalculatedbasedonthedeviationorstandarddeviationofcommoncharacteristicsofpopulation.（3）货币单元抽样中，项目被选取的概率与其货币金额大小成比例，因而无需通过分层减少变异性。而传统变量抽样通常需要对总体进行分层以减小样本规模。（3）Theprobabilitythattheitemsinmonetaryunitsamplingareselectedandthecurrencyamounthasaproportionalrelationshipsothereisnoneedtoreducedeviationthroughstratification.Whileintraditionalvariablesampling,itisusuallynecessarytostratifypopulationtoreducesamplesize.（4）在货币单元抽样中使用系统选样法选取样本时，如果项目金额等于或大于选样间距，货币单元抽样将自动识别所有单个重大项目，即该项目一定会被选中。（4）Whenusingsystemsamplingmethodtoselectsampleinthemonetaryunitsampling,iftheitemamountequaltoorgreaterthanthesamplinginterval,monetaryunitsamplingwillautomaticallyidentifyallindividualmajoritems,namelytheitemwillbecertaintobeselected.（5）如果注册会计师预计不存在错报，货币单元抽样的样本规模通常比传统变量抽样方法更小。（5）Iftheauditorexpectsthatthemisstatementdoesnotexistorislittle,thesamplesizeofmonetaryunitsamplingissmallerthanthatoftraditionalvariablesampling....
