Estadistica Aplicada A La Auditoria (INTRODUCCIÓN AL MUESTREO)
July 19, 2022 | Author: Anonymous | Category: N/A
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Nshunbc kn Uist Orcki @ NX[WÀ NL HIL[ GDBDK K @NLHDØL NL ^KD[IWÀ NX[ KÀX[D KÀX[DH H
XDOL [^W = UBDH UBD H K B
^KD[IWÀ
B GIW [IWDI L½ 58= ‒DL[WIK^HHDØL B @^NX[WNI‐ KW. O^DBBNW@I UC^HCW HCWBIX
OW^UI L½ 5; B^]C-CGCWHC-FBIW CWCHNBD VCBKNWWC@C-KNBOCKI-CLC VCBKNWWC@C-KNBOC KI-CLC UCIBC @CLK^MCLI-UIBCLHI-@CXXDNB @CLK^M CLI-UIBCLHI-@CXXDNB @CXDCX -@IWNCLI-@IWNCL I- JC JC[DC [DC JCWDLC XILHHI-HILKIWD XILHHI-H ILKIWD-TNLD -TNLD NWDHJC
HIK. 738?1; HIK. 738136 HIK. 738?1? HIK. 738?14 HIK. 738133
H^XHI, 71 KN NLNWI KNB 7577
^LDKCK DDD ‘ BCGIWC[IWDI DDD - DL[WIK^HHDØL CB @^NX[WN @^NX[WNI I 3.
Xn ac ti`cki ulc `unstrc pdbiti kn 355 dlkdvdkuis pcrc nstukdcr bis dlornsis `nkdis titcbns (nl uldkckns `ilntcrdcs) y bc pripirhdøl kn pnrsilcs hcsckcs kn ulc kntnr`dlckc pigbchdøl fir`ckc pir 7 7>5 dlkdvdkuis. Nl nb sdoudnltn huckri sn prnsnltc bc `unstrc pdbiti snbnhhdilckc `nkdcltn `unstrni cbnctirdi sd`pbn. Bc vcrdcgbn nstcki hdvdb ti`c nb vcbir 3 huclki nb dlkdvdkui dlkdv dkui nstã hcscki. c) Kdsnói `unstrcb=
Uigbchdøl
= L 0 7 7>5 dlkdvdkuis
@unstrc
= l 0 355 dlkdvdkuis
^ldkck `unstrcb
= 3 dlkdvdkui
Ucrã`ntris
= ¾ 0 Dlornsi `nkdi pigbchdilcb U 0 pripirhdøl kn hcsckis
Nstd`ckirns = @nkdc `unstrcb @ätiki kn snbnhhdøl @unstrcb = @unstrni cbnctirdi sd`pbn
g) Nstd`cr bis dlornsis `nkdis y titcbns= tit cbns= Nstckàstdhis
Dlornsis L
Vãbdki Unrkdkis
355 5
@nkdc
381>.6655
Xu`c
381>66.55
Kn bc pigbchdøl kn 77>5 dlkdvdkuis, sn ti`ø ulc `unstrc pdbiti kn 355 dlkdvdkuis, huyi dlornsi `nkdi kn 381>.66 uldkckns `ilntcrdcs y ul dlornsi titcb kn 381,>66.55 uldkckns `ilntcrdcs. Csd`ds`i, sn prnsnltcl bis nstckàstdhis kn frnhunlhdc sdoudnltns= Nstckàstdhis
Dlornsis L
Vãbdki Unrkdkis
355 5
@nkdc
381>.6655
@nkdclc
3;85.5555
Vcrdclzc
3454?3.>15
Csd`ntràc
-.5?3
Nrrir nstãlkcr kn csd`ntràc
.7;3
@àld`i
6>>.55
@ãxd`i
7755.55
Nb hinfdhdnltn kn csd`ntràc sn nlhunltrc knltri kn -5.> y 5.>, pir huclti sn pikràc cfdr`cr qun su kdstrdguhdøl ns lir`cb.
Hil rnspnhti c bc pripirhdøl kn pnrsilcs hcsckcs, sn tdnln=
Nstckàstdhis
Dlornsis Hcscki
L
Vãbdki Unrkdkis
67 5
@nkdc
38>1.>156
Xu`c
1;787.55
Xnoýl nstcki hdvdb, nb 67% kn bc `unstrc pdbiti sil hcsckis, hil ul dlornsi `nkdi kn 38>1.>1 uldkckns `ilntcrdcs y ul dlornsi titcb kn 1;,787.55 uldkckns `ilntcrdcs.
7.
Nl bc tcgbc sdoudnltn sn prnsnltc nb ocsti, nxprnscki nl uldkckns `ilntcrdcs rncbdzcki pir 755 turdstcs qun vdsdtcril nb rnhdlti crqunibøodhi kn Ibbcltcytc`gi. Ckn`ãs, sn punkn hi`prigcr qun nl kdhai huckri cpcrnhn ulc vcrdcgbn kdhitø`dhc (Wnsdk), qun rnprnsnltc bc lchdilcbdkck: sd ti`c nb vcbir 3 nb turdstc nlhunstcki ns nxtrclmnri y sd ti`c nb vcbir 5 ns ul turdstc lchdilcb. c) Xnbnhhdiln ulc `unstrc nbdodnlki nb tdpi kn `unstrni kn tc`cói 75. Ucrc qun bc `unstrc snc `ãs rnprnsnltctdvc y bi `ãs sn`nmcltn c bc pigbchdøl y csà igtnlnr nstd`chdilns `ãs prnhdscs, iptc`is pir nb `unstrni cbnctirdi nstrctdfdhcki (Lchdilcb/Nxtrclmnri), hil ulc snbnhhdøl pripirhdilcb (;6.>% y >8.>% rnspnhtdvc`nltn), pcrc bunoi n`pbncr nb `unstrni cbnctirdi sd`pbn nl hckc nstrcti. Lchdilcbdkck knb turdstc
Frnhunlhdc Vãbdki
Lchdilcb
Uirhnltcmn
Uirhnltcmn
vãbdki
chu`ubcki
Uirhnltcmn
48
;6.>
;6.>
;6.>
Nxtrclmnri
35?
>8.>
>8.>
355.5
[itcb
755
355.5
355.5
Bc pripirhdøl kn turdstcs lchdilcbns ns knb ;6.>% y kn turdstcs nxtrclmnris nb >8.>%, hil gcsn c nbbi sn ac snbnhhdilcki bc `unstrc.
g) Kdsnói `unstrcb=
Uigbchdøl @unstrc ^ldkck `unstrcb Ucrã`ntris
= L 0 755 turdstcs = l 0 75 turdstcs = 3 turdstc = 0 Ocsti nl uldkckns `ilntcrdcs U 0 Uripirhdøl kn turdstcs nxtrclmnris = @nkdc `unstrcb
Nstd`ckirns @ätiki kn snbnhhdøl @unstrcb
= 3) @unstrni cbnctirdi nstrctdfdhcki (snbnhhdøl pripirhdilcb) 7) @unstrni cbnctirdi sd`pbn
Lchdilcbdkck knb turdstc
Frnhunlhdc Vãbdki
Lchdilcb
Uirhnltcmn
Uirhnltcmn
Uirhnltcmn
vãbdki
chu`ubcki
4
;>.5
;>.5
;>.5
Nxtrclmnri
33
>>.5
>>.5
355.5
[itcb
75
355.5
355.5
h) Nstd`cr nb ocsti `nkdi y titcb. Nstckàstdhis
Ocsti nl uldkckns `ilntcrdcs L
Vãbdki Unrkdkis
75 5
@nkdc
6>.537>
@nkdclc
?1.;4>5
Knsvdchdøl nstãlkcr
83.4?1>8
Vcrdclzc
3577.676
Csd`ntràc
-.?11
Nrrir nstãlkcr kn csd`ntràc Xu`c
.>37 3855.7>
Nb ocsti `nkdi anhai pir bis turdstcs kn bc `unstrc l075, ns kn 6>,537> uldkckns `ilntcrdcs y ul ocsti titcb kn 3855,7> uldkckns ul dkckns `ilntcrdcs. Wnspnhti kn bc kdstrdguhdøl kn bc `unstrc, nb hinfdhdnltn kn csd`ntràc lis achn vnr qun nb vcbir igtnldki ns kdfnrnltn kn ‘ 5.> y 5.>, pir huclti bc kdstrdguhdøl ns csd`ätrdhc.
k) ^sclki bc vcrdcgbn Wnsdk., nstd`cr bc pripirhdøl nstd`ckc kn turdstcs li rnsdknltns nl nb pcàs= Nstckàstdhis
Ocsti nl uldkckns `ilntcrdcs Nxtrclmnri
L
Vãbdki Unrkdkis
33 5
@nkdc
6>.357?
@nkdclc
?4.5355
Knsvdchdøl nstãlkcr
83.5;37;
Vcrdclzc
468.>>4
Csd`ntràc
-.131
Nrrir nstãlkcr kn csd`ntràc Xu`c
.663 ?36.38
Xn cprnhdc qun bc pripirhdøl kn turdstcs li rnsdknltns nl nb pcàs ns 33, ns knhdr, rnprnsnltcl nb >>% kn bc `unstrc, hil ulc `nkdc kn ocsti kn 6>.357? uldkckns `ilntcrdcs y ul titcb kn ocsti ?36.38 uldkckns `ilntcrdcs.
Bi pripdi, nb hinfdhdnltn kn csd`ntràc lis achn vnr qun nb vcbir igtnldki ns kdfnrnltn kn ‘ 5.> y 5.>, pir huclti bc kdstrdguhdøl ns csd`ätrdhc.
8.
Nl bc tcgbc sdoudnltn sn kdspiln kn dlfir`chdøl sigrn ulc pigbchdøl kn 755 pcscmnris qun vdcmcl nl ul cvdøl, irknlckis snoýl bis csdnltis (DK). Bc vcrdcgbn oälnri ti`c nb vcbir 3 sd nb pcscmnri nl hunstdøl ns `umnr y 5 sd ns vcrøl. c) Xnbnhhdiln ulc `unstrc nbdodnlki nb tdpi kn `unstrni kn tc`cói 75. Ucrc qun bc `unstrc snc `ãs rnprnsnltctdvc y bi `ãs sn`nmcltn c bc pigbchdøl y csà igtnlnr nstd`chdilns `ãs prnhdscs, iptc`is pir nb `unstrni cbnctirdi nstrctdfdhcki (Vcrøl/@umnr), hil ulc snbnhhdøl pripirhdilcb (8>.>% y 6;.>% rnspnhtdvc`nltn), pcrc bunoi n`pbncr nb `unstrni cbnctirdi sd`pbn nl hckc nstrcti. Oälnri
Frnhunlhdc Vãbdki
Uirhnltcmn
Uirhnltcmn
Uirhnltcmn
vãbdki
chu`ubcki
Vcrøl
?3
8>.>
8>.>
8>.>
@umnr
374
6;.>
6;.>
355.5
[itcb
755
355.5
355.5
Bc pripirhdøl kn vcrilns ns kn 8>.>% y kn `umnrns ns kn 6.;.>%, hil gcsn c nbbi sn ac snbnhhdilcki bc `unstrc.
g) Kdsnói `unstrcb=
Uigbchdøl @unstrc ^ldkck `unstrcb Ucrã`ntris Nstd`ckirns @ätiki kn snbnhhdøl @unstrcb
= L 0 755 pcscmnris = l 0 75 pcscmnris = 3 pcscmnri = Oälnri = U 0 Uripirhdøl kn pcscmnris snoýl oälnri = 3) @unstrni cbnctirdi nstrctdfdhcki (snbnhhdøl pripirhdilcb) 7) @unstrni cbnctirdi sd`pbn
h) Nstd`cr bc pripirhdøl nstd`ckc kn pcscmnris= pc scmnris= Oälnri
Frnhunlhdc Vãbdki
Uirhnltcmn
Uirhnltcmn
Uirhnltcmn
vãbdki
chu`ubcki
Vcrøl
?
8>.5
8>.5
8>.5
@umnr
38
6>.5
6>.5
355.5
[itcb
75
355.5
355.5
Xnoýl sn punkn cprnhdcr nl bc tcgbc, qun nb 6>% kn bis pcscmnris kn bc `unstrc sil `umnrns, `dnltrcs qun nb 8>% sil vcrilns. v crilns.
;.
Xn knsnc nstukdcr nb hilsu`i `nkdi y nb hilsu`i titcb kn nbnhtrdhdkck nl ulc hdukck nl bc qun acy hnlsckcs > 555 vdvdnlkcs. Ucrc nbbi, sn acl snbnhhdilcki 7> `clzclcs kn bcs 351 `clzclcs kn vdvdnlkcs qun fir`cl bc hdukck. Nb huckri sdoudnltn rnhion bc dlfir`chdøl `unstrcb knb hilsu`i kn bcs 7> `clzclcs kn vdvdnlkcs. c) Kdsnói `unstrcb=
Uigbchdøl @unstrc ^ldkck `unstrcb
= L 0 351 `clzclcs = l 0 7> `clzclcs = 3 Vdvdnlkc.
Ucrã`ntris
=
Nstd`ckirns @ätiki kn snbnhhdøl @unstrcb
c) 0Hilsu`i `nkdi kn nbnhtrdhdkck g) Vcrdclzc knb hilsu`i `nkdi kn nbnhtrdhdkck. h) Hilsu`i titcb kn nbnhtrdhdkck nbn htrdhdkck = @nkdc `unstrcb (hilsu`i @nkdi 0 Q)
= @unstrni pir hilobi`nrcki (gdntãpdhi) Ns knhdr, nl kis ntcpcs
[cgbc kn kctis VDVDNLKCX HILX^@I HILOBI@NWCKIX (@d) (Qd) 3 77 3>45 7 7; 3>35 8 7> 3;45 ; 78 3635
> 6 ? 1 4 35 33 37 38 3; 3> 36
7> 73
3;3; 3?75
77
3835
78
3;7?
7>
3745
34
3355
78
3675
7;
3?35
73
33;5
75
3415
76
3445
71
3;75
3? 31 34 75 73 77 78 7; 7>
7; 77
3755 3515
73
7535
77
3?;5
7>
3?>5
78
3145
77
3;?5
7;
3>35
73
3?;5
X^@C
>?>
g) Nstd`cr nb hilsu`i `nkdi kn nbnhtrdhdkck pir `clzclcs kn vdvdnlkcs. Nstckàstdhis
Hilsu`i (Qd) L
Vãbdki Unrkdkis
7> 5
@nkdc
3>;1.;;
@nkdclc
3>35.55
Knsvdchdøl nstãlkcr
7?7.?;6
Csd`ntràc Nrrir nstãlkcr kn csd`ntràc
-.535 .;6;
Nb hilsu`i `nkdi kn nbnhtrdhdkck pir `clzclcs ns kn 3>;1.;; Qd.
h) Nb hilsu`i titcb nstd`cki pcrc nstc pigbchdøl. Nstckàstdhis
Hilsu`i (Qd) L
Vãbdki Unrkdkis
Xu`c
7> 5 81?33
Nb hilsu`i titcb kn nbnhtrdhdkck pcrc nstc pigbchdøl ns kn 81,?33 Qd.
Itris nstckàstdhis kn frnhunlhdc tnln`is= Nstckàstdhis
Hilsu`i (Qd) L
Vãbdki Unrkdkis
@nkdc Nrrir nstãlkcr kn bc `nkdc
7> 5 3>;1.;; >;.>;4
@nkdclc
3>35.55
Knsvdchdøl nstãlkcr
7?7.?;6
Vcrdclzc
?;845.3?8
Csd`ntràc
-.535
Nrrir nstãlkcr kn csd`ntràc @àld`i @ãxd`i
.;6; 3515 7535
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