ISO 28596:2022 属性による検査のためのサンプリング手順 — 事前情報の下での監査および検査のための 2 段階のサンプリング計画 | ページ 6

3.1.1

acceptance number

Ac

largest number of nonconformities or nonconforming items found in the sample by acceptance sampling (3.1.2) by attributes that permits the acceptance of the lot, as given in the acceptance sampling plan (3.1.3)

[SOURCE:ISO 3534‑2:2006, 4.4.2]

3.1.2

acceptance sampling

sampling after which decisions are made to accept or not to accept a lot, or other grouping of products, materials or services, based on sample results

[SOURCE:ISO 3534‑2:2006, 1.3.17]

3.1.3

acceptance sampling plan

plan which states the sample size(s) to be used and the associated criteria for lot acceptance

[SOURCE:ISO 3534‑2:2006, 4.3.3]

3.1.4

Conditional risks

3.1.4.1

conditional risk type I

conditional type I

conditional probability that

Note 1 to entry: The conditional type I error is also addressed as the conditional type I risk.

Note 2 to entry: In an auditing context, the conditional type I risk evaluates the extent in which the purpose of auditing is failed. Hence, the type I risk can also be considered as a conditional measure of audit effectiveness.

Note 3 to entry: For a detailed mathematical explanation of this conditional risk, see Annex D.

3.1.4.2

conditional risk type II

conditional type II

conditional probability that

Note 1 to entry: The conditional type II error is also addressed as the conditional type II risk.

Note 2 to entry: In an auditing context, good lots are rejected in this case. So, the conditional type II risk is a measure for economic loss. Hence, the type II risk can also be considered as a conditional measure of auditing efficiency.

Note 3 to entry: For a detailed mathematical explanation of this conditional risk, see Annex D.

3.1.5

confidence interval

interval calculated from the sample, which specifies a range of plausible values of the unknown parameter p

Note 1 to entry: The reliability of the confidence interval as an interval estimate for p is measured by the actual coverage probability, i.e. the probability that the interval contain the true value of p. For a confidence interval of nominal level γ, the actual coverage probability has the lower bound γ pointwise in p. The length of the confidence interval corresponds to the precision of the statistical inference on p. Thus, interest is in shortest confidence intervals.

Note 2 to entry: See Annex A

3.1.6

coverage probability

probability that a random confidence region contain the true value of p

Note 1 to entry: For a detailed mathematical explanation of the coverage probability, see Annex G.

3.1.7

financial statement

formal record that reports about an entity’s financial activities and position, related to one point in time or to changes within a period in time

3.1.8

inspection by attributes

inspection by noting the presence, or absence, of one or more particular characteristic(s) in each of the items in the group under consideration, and counting how many items do, or do not, possess the characteristic(s), or how many such events occur in the item, group or opportunity space

[SOURCE:ISO 3534‑2:2006, 4.1.3]

3.1.9

integrated average sample number

I.ASN

number measuring the average sample size resulting from a sampling plan under a given proportion nonconforming p, weighted according to prior information on p

Note 1 to entry: For a detailed mathematical explanation of I.ASN, see Annex F.

Note 2 to entry: If costs for sampling single units are given, the I.ASN can be used to estimate average sampling costs of the two-stage plan .

3.1.10

integrated second stage probability

probability of requiring the second step

Note 1 to entry: For a detailed mathematical explanation of , see Annex E.

3.1.11

lot

definite part of a population constituted under essentially the same conditions as the population with respect to the sampling purpose

[SOURCE:ISO 3534‑2:2006, 1.2.4]

3.1.12

misstatement

difference between the required amount, classification, presentation or disclosure of a financial statement and the actual observed one

3.1.13

nonconforming item

nonconforming unit

item or unit with one or more nonconformities

[SOURCE:ISO 3534‑2:2006, 1.2.12, modified —"unit" has been added to"item".]

3.1.14

nonconformity

non-fulfilment of a requirement

[SOURCE:ISO 3534‑2:2006, 3.1.11]

3.1.15

operating characteristic

oc

probability of reaching the decision “acceptance” by a sampling plan, considered as a function of the true value of the proportion nonconforming p

Note 1 to entry: See Annex B.

3.1.16

OC matched

sampling plans that have the same operating characteristic

Note 1 to entry: See Annex C.

3.1.17

prior information

knowledge about a parameter before the actual sampling evidence is taken into account

Note 1 to entry: Sources of prior knowledge are, for instance, historic audits and the assessment of the company environment.

3.1.18

population

totality of items under consideration

[SOURCE:ISO 3534‑2:2006, 1.2.1]

3.1.19

rejection number

Re

smallest number of nonconformities or nonconforming items found in the sample by acceptance sampling by attributes that requires the lot to be not accepted, as given in the acceptance sampling plan

[SOURCE:ISO 3534‑2:2006, 4.4.1]

3.1.20

sample

subset of a population made up of one or more sampling units

[SOURCE:ISO 3534‑2:2006, 1.2.17, modified — Note 1 to entry deleted.]

3.1.21

substantive procedure

audit procedure with the objective of detecting misstatements at the assertion level

3.1.22

test of controls

audit procedure with the objective of assessing the operating effectiveness of controls in preventing, or detecting and correcting, material misstatements at the assertion level

3.1.23

tolerance proportion

largest value p₀ of the proportion nonconforming such that the target population is considered as acceptable