{"id":34293,"date":"2023-12-08T03:56:04","date_gmt":"2023-12-08T03:56:04","guid":{"rendered":"https:\/\/masterskills.org\/blog\/rui-ro-lay-mau-sampling-risk-va-rui-ro-ngoai-lay-mau-non-sampling-risk-la-gi.html"},"modified":"2023-12-08T03:56:04","modified_gmt":"2023-12-08T03:56:04","slug":"rui-ro-lay-mau-sampling-risk-va-rui-ro-ngoai-lay-mau-non-sampling-risk-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/rui-ro-lay-mau-sampling-risk-va-rui-ro-ngoai-lay-mau-non-sampling-risk-la-gi.html","title":{"rendered":"R\u1ee7i ro l\u1ea5y m\u1eabu (Sampling risk) v\u00e0 r\u1ee7i ro ngo\u00e0i l\u1ea5y m\u1eabu (Non sampling risk) l\u00e0 g\u00ec?"},"content":{"rendered":"
\n
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\"Sixteen<\/div>\n
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H\u00ecnh minh h\u1ecda<\/p>\n<\/div>\n<\/div>\n

R\u1ee7i ro l\u1ea5y m\u1eabu (Sampling risk) v\u00e0 r\u1ee7i ro ngo\u00e0i l\u1ea5y m\u1eabu (Non sampling risk)<\/font><\/h2>\n

\u0110\u1ecbnh ngh\u0129a<\/b><\/p>\n

R\u1ee7i ro l\u1ea5y m\u1eabu<\/b> trong ti\u1ebfng Anh l\u00e0 Sampling risk<\/b>.\u00a0R\u1ee7i ro l\u1ea5y m\u1eabu<\/i> l\u00e0 kh\u1ea3 n\u0103ng k\u1ebft lu\u1eadn c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean d\u1ef1a tr\u00ean ki\u1ec3m tra m\u1eabu c\u00f3 th\u1ec3 kh\u00e1c v\u1edbi k\u1ebft lu\u1eadn m\u00e0 ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ea1t \u0111\u01b0\u1ee3c n\u1ebfu ki\u1ec3m tra tr\u00ean to\u00e0n b\u1ed9 t\u1ed5ng th\u1ec3 v\u1edbi c\u00f9ng m\u1ed9t th\u1ee7 t\u1ee5c.<\/p>\n

R\u1ee7i ro ngo\u00e0i l\u1ea5y m\u1eabu <\/b>trong ti\u1ebfng Anh l\u00e0\u00a0<\/i>Non sampling risk<\/b>. R\u1ee7i ro ngo\u00e0i l\u1ea5y m\u1eabu<\/i> l\u00e0 r\u1ee7i ro khi ki\u1ec3m to\u00e1n vi\u00ean \u0111i \u0111\u1ebfn m\u1ed9t k\u1ebft lu\u1eadn sai v\u00ec c\u00e1c nguy\u00ean nh\u00e2n kh\u00f4ng li\u00ean quan \u0111\u1ebfn c\u1ee1 m\u1eabu.<\/p>\n

V\u00ed d\u1ee5, ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n kh\u00f4ng th\u00edch h\u1ee3p hay ki\u1ec3m to\u00e1n vi\u00ean hi\u1ec3u sai b\u1eb1ng ch\u1ee9ng v\u00e0 kh\u00f4ng nh\u1eadn di\u1ec7n \u0111\u01b0\u1ee3c sai s\u00f3t.<\/p>\n

C\u00e1c thu\u1eadt ng\u1eef li\u00ean quan<\/font><\/h3>\n

L\u1ea5y m\u1eabu ki\u1ec3m to\u00e1n (Audit Sampling) <\/b>gi\u00fap cho ki\u1ec3m to\u00e1n vi\u00ean thu th\u1eadp v\u00e0 \u0111\u00e1nh gi\u00e1 b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n v\u1ec1 c\u00e1c \u0111\u1eb7c tr\u01b0ng c\u1ee7a ph\u1ea7n t\u1eed \u0111\u01b0\u1ee3c ch\u1ecdn, nh\u1eb1m h\u00ecnh th\u00e0nh ho\u1eb7c c\u1ee7ng c\u1ed1 k\u1ebft lu\u1eadn v\u1ec1 t\u1ed5ng th\u1ec3.<\/p>\n

Th\u1eed nghi\u1ec7m ki\u1ec3m so\u00e1t<\/b> l\u00e0 th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c thi\u00ea\u0301t k\u00ea\u0301 nh\u0103\u0300m \u0111\u00e1nh gi\u00e1 t\u00ednh h\u01b0\u0303u hi\u00eau cu\u0309a ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m so\u00e1t trong vi\u1ec7c ng\u0103n ng\u1eeba, ho\u1eb7c ph\u00e1t hi\u1ec7n v\u00e0 s\u1eeda ch\u1eefa c\u00e1c sai s\u00f3t tr\u1ecdng y\u1ebfu \u01a1\u0309 c\u00e2\u0301p \u0111\u00f4\u0323c\u01a1 s\u1edf d\u1eabn li\u1ec7u.<\/p>\n

Th\u1eed nghi\u1ec7m c\u01a1 b\u1ea3n<\/b> l\u00e0 th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c thi\u00ea\u0301t k\u00ea\u0301 nh\u0103\u0300m ph\u00e1t hi\u1ec7n c\u00e1c sai s\u00f3t tr\u1ecdng y\u1ebfu \u01a1\u0309 c\u00e2\u0301p \u0111\u00f4\u0323 c\u01a1 s\u1edf d\u1eabn li\u1ec7u. C\u00e1c th\u1eed nghi\u1ec7m c\u01a1 b\u1ea3n bao g\u1ed3m:<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Ki\u1ec3m tra chi ti\u1ebft (ca\u0301c nh\u00f3m giao d\u1ecbch, s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n v\u00e0 th\u00f4ng tin thuy\u1ebft minh)<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0Th\u1ee7 t\u1ee5c ph\u00e2n t\u00edch c\u01a1 b\u1ea3n<\/p>\n

Ph\u00e2n lo\u1ea1i r\u1ee7i ro l\u1ea5y m\u1eabu (Sampling risk)<\/font><\/h3>\n

C\u00f3 hai lo\u1ea1i r\u1ee7i ro l\u1ea5y m\u1eabu<\/p>\n

– R\u1ee7i ro khi ki\u1ec3m to\u00e1n vi\u00ean k\u1ebft lu\u1eadn r\u1ee7i ro ki\u1ec3m so\u00e1t th\u1ea5p h\u01a1n m\u1ee9c r\u1ee7i ro th\u1ef1c t\u1ebf (\u0111\u1ed1i v\u1edbi th\u1eed nghi\u1ec7m ki\u1ec3m so\u00e1t) ho\u1eb7c kh\u00f4ng c\u00f3 sai s\u00f3t tr\u1ecdng y\u1ebfu trong khi th\u1ef1c t\u1ebf l\u00e0 c\u00f3 (\u0111\u1ed1i v\u1edbi th\u1eed nghi\u1ec7m c\u01a1 b\u1ea3n).<\/p>\n

Lo\u1ea1i r\u1ee7i ro n\u00e0y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ednh h\u1eefu hi\u1ec7u c\u1ee7a cu\u1ed9c ki\u1ec3m to\u00e1n, v\u00e0 c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n kh\u00f4ng x\u00e1c \u0111\u00e1ng<\/p>\n

– R\u1ee7i ro khi ki\u1ec3m to\u00e1n vi\u00ean k\u1ebft lu\u1eadn r\u1ee7i ro ki\u1ec3m so\u00e1t cao h\u01a1n m\u1ee9c r\u1ee7i ro th\u1ef1c t\u1ebf (\u0111\u1ed1i v\u1edbi th\u1eed nghi\u1ec7m ki\u1ec3m so\u00e1t) ho\u1eb7c c\u00f3 sai s\u00f3t tr\u1ecdng y\u1ebfu trong khi th\u1ef1c t\u1ebf l\u00e0 kh\u00f4ng c\u00f3 (\u0111\u1ed1i v\u1edbi th\u1eed nghi\u1ec7m c\u01a1 b\u1ea3n).<\/p>\n

Lo\u1ea1i r\u1ee7i ro n\u00e0y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn hi\u1ec7u qu\u1ea3 c\u1ee7a cu\u1ed9c ki\u1ec3m to\u00e1n v\u00ec n\u00f3 th\u01b0\u1eddng d\u1eabn \u0111\u1ebfn c\u00e1c c\u00f4ng vi\u1ec7c b\u1ed5 sung \u0111\u1ec3 ch\u1ee9ng minh r\u1eb1ng c\u00e1c k\u1ebft lu\u1eadn ban \u0111\u1ea7u l\u00e0 kh\u00f4ng \u0111\u00fang.<\/p>\n

K\u1ebft lu\u1eadn<\/b><\/p>\n

\u0110\u1ed1i v\u1edbi c\u1ea3 th\u1eed nghi\u1ec7m ki\u1ec3m so\u00e1t v\u00e0 th\u1eed nghi\u1ec7m c\u01a1 b\u1ea3n, r\u1ee7i ro l\u1ea5y m\u1eabu c\u00f3 th\u1ec3 gi\u1ea3m \u0111\u01b0\u1ee3c b\u1eb1ng c\u00e1ch t\u0103ng k\u00edch c\u1ee1 m\u1eabu, r\u1ee7i ro ngo\u00e0i l\u1ea5y m\u1eabu c\u00f3 th\u1ec3 gi\u1ea3m \u0111\u01b0\u1ee3c b\u1eb1ng c\u00e1ch th\u1ef1c hi\u1ec7n \u0111\u00fang \u0111\u1eafn vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n, gi\u00e1m s\u00e1t v\u00e0 so\u00e1t x\u00e9t l\u1ea1i qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh L\u00ed thuy\u1ebft ki\u1ec3m to\u00e1n, NXB T\u00e0i ch\u00ednh)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n R\u1ee7i ro l\u1ea5y m\u1eabu (ti\u1ebfng Anh: Sampling risk) l\u00e0 kh\u1ea3 n\u0103ng k\u1ebft lu\u1eadn c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean d\u1ef1a tr\u00ean ki\u1ec3m tra m\u1eabu c\u00f3 th\u1ec3 kh\u00e1c v\u1edbi k\u1ebft lu\u1eadn m\u00e0 ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ea1t \u0111\u01b0\u1ee3c n\u1ebfu ki\u1ec3m tra tr\u00ean to\u00e0n b\u1ed9 t\u1ed5ng th\u1ec3 v\u1edbi c\u00f9ng m\u1ed9t th\u1ee7 t\u1ee5c.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[419],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34293"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=34293"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34293\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34293"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34293"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34293"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}