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sampling risk

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  • Sampling risk — In auditing, sampling is an inevitable means of testing. However, sampling is always associated with sampling risks which auditors have to control.Sampling risk represents the possibility that auditor s conclusion based on a sample is different… …   Wikipedia

  • sampling risk — The *risk that a *sample of data does not accurately represent the *population from which it has been extracted. In auditing, incorrect conclusions and *audit opinions can result from sampling risk …   Auditor's dictionary

  • Risk — takers redirects here. For the Canadian television program, see Risk Takers. For other uses, see Risk (disambiguation). Risk is the potential that a chosen action or activity (including the choice of inaction) will lead to a loss (an undesirable… …   Wikipedia

  • risk — The *probability of the occurrence of an event with negative consequences. The IIA defines risk as the probability that an event or action, or inaction, may adversely affect the organization or activity under review (quoted in Hermanson and… …   Auditor's dictionary

  • Sampling (statistics) — Sampling is that part of statistical practice concerned with the selection of individual observations intended to yield some knowledge about a population of concern, especially for the purposes of statistical inference. Each observation measures… …   Wikipedia

  • sampling — A method for collecting information and drawing inferences about a larger population or universe, from the analysis of only part thereof, the sample. Censuses of the population are an expensive way of monitoring social and economic change, and… …   Dictionary of sociology

  • Sampling variogram — In mathematical statistics, a sampling variogram is a graph that shows where a significant degree of causality (in this context, spatial dependence in sample spaces or sampling units) dissipates into randomness. A sampling variogram is obtained… …   Wikipedia

  • Sampling Error — A statistical error to which an analyst exposes a model simply because he or she is working with sample data rather than population or census data. Using sample data presents the risk that results found in an analysis do not represent the results …   Investment dictionary

  • Audit risk — (also referred to as residual risk) refers to acceptable audit risk, i.e. it indicates the auditor s willingness to accept that the financial statements may be materially misstated after the audit is completed and an unqualified (clean) opinion… …   Wikipedia

  • statistical sampling — The use of random selection and probability theory to determine the size of a sample and to evaluate the results using this sample. Statistical sampling provides a measure of the sampling risk to assist an auditor to draw conclusions on the total …   Accounting dictionary

  • Chorionic villus sampling — Intervention Model of human embryo 1.3 mm. long. (Villi of chorion labeled at lower right.) ICD 10 PCS 16603 00 …   Wikipedia

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