| Summary: | 碩士 === 國立成功大學 === 會計學系碩博士班 === 94 === This research primarily focuses on inquiring into in the probability proportional to size method, whether may in under the consideration audit sampling effect premise, simultaneously emphatically to the sampling efficiency. This article uses Ulrich Menzefricke the minimum cost methodology which improved in 1983. Before audit sampling, we obtain the advance relative error to resist the risk value in advance by hypothesizing the wrong acceptable risk parameter. And carries on a sampling physically through the system, the result and traditional proportional to size method become comparison sampling the method carries on a comparison, obtained the sampling result and efficiency of the minimum cost methodology to estimate an accurate degree.
Induce the result of this research as follows: The minimum cost sampling method didn't be sampled the factor that the probability becomes big to carry on a consideration to the amount of money graveness, so Be estimating mistake to refuse The risk is worth the part of the size, and can't estimate very accurately; And further because is the minimum cost sampling method worth by cutting off point, the simplicity judges a basis by the sampling mistake numbers, the amount difference size which carries on to the wrong material has not carried on the weighting analysis, therefore can cause the wrong judgement the situation occurrence; Furthermore, the minimum cost sampling method under the same parameter hypothesis, the obtained sampling size is a fixture, can't along with the volume size change, how much the parent substance sample carry on the adjustment, causes to reduce the examination ability and the influence resists dangerous by mistake the estimate accuracy.
Moreover, the wrong material meets the experimental result after the small volume continual mistake and the Great volume which the small volume way arrangement carries on to demonstrate, does not have when the parent substance significant states by mistake, the smallest cost sampling method, the traditional PPS method all may effectively reduce the wrong material the opportunity which extracts; But has when the parent substance significant states by mistake, only has the smallest cost sampling method to be able the effect to reduce the wrong material the opportunity which extracts. The reason lies in, the traditional PPS method carries on the weighting to the wrong amount size, therefore the result isn't so obvious.
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