{"id":81445,"date":"2019-03-19T17:36:40","date_gmt":"2019-03-19T16:36:40","guid":{"rendered":"https:\/\/www.asdaudit.com\/muestreo-de-auditoria\/"},"modified":"2019-03-19T17:36:40","modified_gmt":"2019-03-19T17:36:40","slug":"muestreo-de-auditoria","status":"publish","type":"post","link":"https:\/\/www.asdaudit.com\/pt-pt\/muestreo-de-auditoria\/","title":{"rendered":"Muestreo de Auditor\u00eda"},"content":{"rendered":"<div class=\"wpb_text_column wpb_content_element \">\n<p>El muestreo de auditor\u00eda se puede aplicar utilizando enfoques de muestreo estad\u00edstico y de muestreo no estad\u00edstico. Ambos m\u00e9todos son considerados satisfactorios para proporcionar evidencia de auditor\u00eda y ambos requieren del juicio profesional para dise\u00f1ar la muestra y evaluar la evidencia obtenida.<\/p>\n<p><em><strong>El muestreo estad\u00edstico se instrumenta en dos categor\u00edas b\u00e1sicas:<\/strong><\/em><\/p>\n<p><strong><em>Muestreo de atributos<\/em><\/strong>: Se aplica en poblaciones binomiales para las que los resultados pueden ser \u00fanicamente dos: cumple o no cumple. En este tipo de pruebas lo relevante no es calcular el importe monetario de la desviaci\u00f3n sino determinar los elementos de la poblaci\u00f3n que cumplen la caracter\u00edstica concreta que se pretende medir; es decir, el porcentaje de ocurrencia de dicha caracter\u00edstica. Normalmente se utiliza en pruebas dise\u00f1adas paravalidar la eficacia operativa de un control.<\/p>\n<p><strong><em>Muestreo de variables<\/em><\/strong>: Se utiliza cuando el auditor pretende alcanzar conclusiones sobre una poblaci\u00f3n en t\u00e9rminos de importe monetario; por ejemplo, quiere conocer el importe monetario (par\u00e1metro cuantitativo en t\u00e9rminos de unidades monetarias) de los errores en una determinada cuenta. Este tipo de muestreo resulta \u00fatil cuando se utiliza el muestreo en pruebas sustantivas de detalle. El muestreo por unidad monetaria (MUM) o monetary unit samplig (MUS) y el muestreo de variables cl\u00e1sicas son m\u00e9todos de muestreo estad\u00edstico de variables.<\/p>\n<\/div>\n<p><span style=\"color: #3366ff;\"><strong>Si quieres saber m\u00e1s, descarga nuestro post en pdf y gu\u00e1rdalo para futuras consultas<\/strong><\/span><\/p>\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<p><strong><a href=\"https:\/\/www.asdaudit.com\/wp-content\/uploads\/2019\/03\/e-book-ASD-Formaci%C3%B3n.-04-Muestreo-de-Auditor%C3%ADa.pdf\">Descarga aqu\u00ed nuestro post en PDF<\/a><\/strong><\/p>\n<\/div>\n<\/div>\n<div style=\"width: 720px;\" class=\"wp-video\"><!--[if lt IE 9]><script>document.createElement('video');<\/script><![endif]-->\n<video class=\"wp-video-shortcode\" id=\"video-81445-1\" width=\"720\" height=\"404\" preload=\"metadata\" controls=\"controls\"><source type=\"video\/mp4\" src=\"https:\/\/www.asdaudit.com\/wp-content\/uploads\/2019\/03\/muestreo-de-auditoria-asd-auditor.mp4?_=1\" \/><a href=\"https:\/\/www.asdaudit.com\/wp-content\/uploads\/2019\/03\/muestreo-de-auditoria-asd-auditor.mp4\">https:\/\/www.asdaudit.com\/wp-content\/uploads\/2019\/03\/muestreo-de-auditoria-asd-auditor.mp4<\/a><\/video><\/div>\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<\/div>\n<\/div>\n<p><img decoding=\"async\" class=\"alignnone wp-image-77206\" src=\"https:\/\/www.asdaudit.com\/wp-content\/uploads\/2022\/07\/foto-gorka-ok.jpg\" alt=\"\" width=\"98\" height=\"98\"><\/p>\n<p><strong><em>Gorka Quesada Zudaire &#8211; <\/em><\/strong>Technical Department ASD<\/p>\n<h4>\u201cEl muestreo estad\u00edstico permite soportar de manera m\u00e1s objetiva<br \/>\nlas conclusiones obtenidas y permite cuantificar el riesgo de muestreo.\u201d<\/h4>\n<p><a href=\"https:\/\/www.asdaudit.com\/productos\/circularizacion-web\/\"><img decoding=\"async\" class=\"alignnone wp-image-77211\" src=\"https:\/\/www.asdaudit.com\/wp-content\/uploads\/2022\/07\/asd-circularizacion-para-post.jpg\" alt=\"\" width=\"330\" height=\"29\"><\/a><\/p>\n<p><a href=\"https:\/\/www.asdaudit.com\/productos\/auditor\/\"><img decoding=\"async\" class=\"alignnone wp-image-76929 \" src=\"https:\/\/www.asdaudit.com\/wp-content\/uploads\/2022\/07\/logo-auditor-png-color-ok-web.png\" alt=\"\" width=\"194\" height=\"26\"><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>El muestreo de auditor\u00eda se puede aplicar utilizando enfoques de muestreo estad\u00edstico y de muestreo no estad\u00edstico. Ambos m\u00e9todos son considerados satisfactorios para proporcionar evidencia de auditor\u00eda y ambos requieren del juicio profesional para dise\u00f1ar la muestra y evaluar la evidencia obtenida. El muestreo estad\u00edstico se instrumenta en dos categor\u00edas b\u00e1sicas: Muestreo de atributos: Se [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":83032,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"aside","meta":{"footnotes":""},"categories":[89],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Muestreo de Auditor\u00eda - ASD | Smart Audit Solutions<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.asdaudit.com\/pt-pt\/muestreo-de-auditoria\/\" \/>\n<meta property=\"og:locale\" content=\"pt_PT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Muestreo de Auditor\u00eda - ASD | Smart Audit Solutions\" \/>\n<meta property=\"og:description\" content=\"El muestreo de auditor\u00eda se puede aplicar utilizando enfoques de muestreo estad\u00edstico y de muestreo no estad\u00edstico. Ambos m\u00e9todos son considerados satisfactorios para proporcionar evidencia de auditor\u00eda y ambos requieren del juicio profesional para dise\u00f1ar la muestra y evaluar la evidencia obtenida. 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