{"id":34446,"date":"2023-12-08T04:03:20","date_gmt":"2023-12-08T04:03:20","guid":{"rendered":"https:\/\/masterskills.org\/blog\/chon-mau-ngau-nhien-random-selection-trong-kiem-toan-la-gi.html"},"modified":"2023-12-23T20:57:10","modified_gmt":"2023-12-23T13:57:10","slug":"chon-mau-ngau-nhien-random-selection-trong-kiem-toan-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/chon-mau-ngau-nhien-random-selection-trong-kiem-toan-la-gi.html","title":{"rendered":"Ch\u1ecdn m\u1eabu ng\u1eabu nhi\u00ean (Random selection) trong ki\u1ec3m to\u00e1n l\u00e0 g\u00ec?"},"content":{"rendered":"<div class=\"vnbcbc-body vceditor-content wi-active\" data-role=\"content\">\n<div class=\"VCSortableInPreviewMode\" type=\"Photo\" style=\"\">\n<div><\/div>\n<div class=\"PhotoCMS_Caption\">\n<p>H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: thoughtco)<\/p>\n<\/div>\n<\/div>\n<h2><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">Cho\u0323n m\u00e2\u0303u ng\u00e2\u0303u nhie\u0302n\u00a0trong ki\u1ec3m to\u00e1n<\/font><\/h2>\n<p><b>Kh\u00e1i ni\u1ec7m<\/b><\/p>\n<p><b>Cho\u0323n m\u00e2\u0303u ng\u00e2\u0303u nhie\u0302n<\/b> trong ti\u1ebfng Anh \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 <b>Random\u00a0selection.<\/b><\/p>\n<p><b>Cho\u0323n m\u00e2\u0303u ng\u00e2\u0303u nhie\u0302n<\/b> la\u0300 ca\u0301ch cho\u0323n kha\u0301ch quan theo phu\u031bo\u031bng pha\u0301p xa\u0301c \u0111i\u0323nh, ba\u0309o \u0111a\u0309m cho mo\u0323i ph\u00e2\u0300n t\u01b0\u0309 c\u00e2\u0301u tha\u0300nh t\u00f4\u0309ng th\u00ea\u0309 \u0111\u00ea\u0300u co\u0301 kha\u0309 na\u0306ng nhu\u031b nhau trong vi\u1eb9\u0302c hi\u0300nh tha\u0300nh m\u00e2\u0303u cho\u0323n.<\/p>\n<h3><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">\u0110\u1ea1\u0306c tru\u031bng<\/font><\/h3>\n<p>Phu\u031bo\u031bng pha\u0301p cho\u0323n m\u00e2\u0303u ng\u00e2\u0303u nhie\u0302n la\u0300 phu\u031bo\u031bng pha\u0301p kha\u0301ch quan, ma\u0301y mo\u0301c ca\u0309 trong ca\u0301ch nhi\u0300n nh\u1ea1\u0302n, \u0111a\u0301nh gia\u0301 ca\u0301c ph\u00e2\u0300n t\u01b0\u0309 cu\u0309a t\u00f4\u0309ng th\u00ea\u0309 l\u00e2\u0303n trong cho\u0323n m\u00e2\u0303u.<\/p>\n<p>Cho\u0323n m\u00e2\u0303u ng\u00e2\u0303u nhie\u0302n theo nguye\u0302n t\u0103\u0301c la\u0300 mo\u0323i ph\u00e2\u0300n t\u01b0\u0309 trong t\u00f4\u0309ng th\u00ea\u0309 \u0111\u00ea\u0300u co\u0301 co\u031b h\u1ecd\u0302i b\u0103\u0300ng nhau \u0111\u00ea\u0309 cho\u0323n va\u0300o m\u00e2\u0303u.<\/p>\n<h3><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">C\u00e1c lo\u1ea1i h\u00ecnh<\/font><\/h3>\n<p>Trong cho\u0323n m\u00e2\u0303u ng\u00e2\u0303u nhie\u0302n co\u0301 ca\u0301c loa\u0323i hi\u0300nh cu\u0323 th\u00ea\u0309:<\/p>\n<p><b>&#8211; Cho\u0323n m\u00e2\u0303u ng\u00e2\u0303u nhie\u0302n theo ba\u0309ng s\u00f4\u0301 ng\u00e2\u0303u nhie\u0302n<\/b><\/p>\n<p><b>Ba\u0309ng s\u00f4\u0301 ng\u00e2\u0303u nhie\u0302n<\/b> la\u0300 ba\u0309ng ke\u0302 ca\u0301c con s\u00f4\u0301 \u0111\u1ecd\u0302c l\u1ea1\u0302p \u0111u\u031b\u01a1\u0323c x\u00ea\u0301p ng\u00e2\u0303u nhie\u0302n phu\u0323c vu\u0323 cho cho\u0323n m\u00e2\u0303u. Ba\u0309ng s\u00f4\u0301 ng\u00e2\u0303u nhie\u0302n bao g\u00f4\u0300m 105000 s\u00f4\u0301 ng\u00e2\u0303u nhie\u0302n do H\u1ecd\u0302i \u0111\u00f4\u0300ng Thu\u031bo\u031bng ma\u0323i Lie\u0302n qu\u00f4\u0301c gia ban ha\u0300nh. Ca\u0301c con s\u00f4\u0301 ng\u00e2\u0303u nhie\u0302n \u0111\u00ea\u0300u la\u0300 ca\u0301c s\u00f4\u0301 co\u0301 5 ch\u01b0\u0303 s\u00f4\u0301 va\u0300 \u0111u\u031b\u01a1\u0323c x\u00ea\u0301p theo hi\u0300nh ba\u0300n c\u01a1\u0300.<\/p>\n<p>Ba\u0309ng s\u00f4\u0301 ng\u00e2\u0303u nhie\u0302n bao g\u00f4\u0300m 8 c\u1ecd\u0302t (ch\u0103\u0303n va\u0300 le\u0309) va\u0300 ba\u0309ng tri\u0301ch co\u0301 31 do\u0300ng t\u01b0\u0300 do\u0300ng 1000 \u0111\u00ea\u0301n do\u0300ng 1030.<\/p>\n<p><b>Tri\u0300nh t\u01b0\u0323 ti\u00ea\u0301n ha\u0300nh<\/b> cho\u0323n m\u00e2\u0303u ng\u00e2\u0303u nhie\u0302n:<\/p>\n<p><b>+ Bu\u031b\u01a1\u0301c 1: <\/b>\u0110i\u0323nh da\u0323ng ca\u0301c ph\u00e2\u0300n t\u01b0\u0309 hay \u0111i\u0323nh lu\u031b\u01a1\u0323ng \u0111\u00f4\u0301i tu\u031b\u01a1\u0323ng ki\u00ea\u0309m toa\u0301n b\u0103\u0300ng ca\u0301c con s\u00f4\u0301 duy nh\u00e2\u0301t.<\/p>\n<p><b>+ Bu\u031b\u01a1\u0301c 2:<\/b> Xa\u0301c \u0111i\u0323nh m\u00f4\u0301i quan h\u1eb9\u0302 gi\u01b0\u0303a ca\u0301c ph\u00e2\u0300n t\u01b0\u0309 \u0111a\u0303 \u0111i\u0323nh da\u0323ng v\u01a1\u0301i s\u00f4\u0301 ng\u00e2\u0303u nhie\u0302n trong ba\u0309ng.<\/p>\n<p>Tru\u031b\u01a1\u0300ng h\u01a1\u0323p 1: S\u00f4\u0301 ch\u01b0\u0303 s\u00f4\u0301 cu\u0309a ca\u0301c ph\u00e2\u0300n t\u01b0\u0309 \u0111a\u0303 \u0111i\u0323nh da\u0323ng b\u0103\u0300ng 5 thi\u0300 l\u00e2\u0301y nguye\u0302n s\u00f4\u0301 ng\u00e2\u0303u nhie\u0302n trong ba\u0309ng.<\/p>\n<p>Vi\u0301 du\u0323: l\u00e2\u0301y s\u00f4\u0301 25145 thi\u0300 se\u0303 l\u00e2\u0301y ca\u0309 5 ch\u01b0\u0303 s\u00f4\u0301 \u0111o\u0301 \u01a1\u0309 tre\u0302n ba\u0309ng.<\/p>\n<p>Tru\u031b\u01a1\u0300ng h\u01a1\u0323p 2: S\u00f4\u0301 ch\u01b0\u0303 s\u00f4\u0301 cu\u0309a ph\u00e2\u0300n t\u01b0\u0309 \u0111a\u0303 \u0111i\u0323nh da\u0323ng nho\u0309 ho\u031bn 5.\u00a0<\/p>\n<p>Co\u0301 4 ch\u01b0\u0303 s\u00f4\u0301 (4\/5): co\u0301 2 ca\u0301ch cho\u0323n: vi\u0301 du\u0323: 2514, 5145.<\/p>\n<p>Co\u0301 3 ch\u01b0\u0303 s\u00f4\u0301 (3\/5): co\u0301 3 ca\u0301ch cho\u0323n: vi\u0301 du\u0323: 251, 514, 145.<\/p>\n<p>Co\u0301 2 ch\u01b0\u0303 s\u00f4\u0301 (2\/5): co\u0301 2 ca\u0301ch cho\u0323n: vi\u0301 du\u0323: 25, 51, 14, 45.<\/p>\n<p>Tru\u031b\u01a1\u0300ng h\u01a1\u0323p 3: N\u00ea\u0301u s\u00f4\u0301 ch\u01b0\u0303 s\u00f4\u0301 l\u01a1\u0301n ho\u031bn 5 thi\u0300 se\u0303 l\u00e2\u0301y sang c\u1ecd\u0302t be\u0302n ca\u0323nh, ca\u0301c s\u00f4\u0301 l\u01a1\u0301n ho\u031bn 5 ch\u01b0\u0303 s\u00f4\u0301 bao nhie\u0302u thi\u0300 l\u00e2\u0301y the\u0302m \u0111u\u0309 s\u00f4\u0301 \u01a1\u0309 c\u1ecd\u0302t ti\u00ea\u0301p theo.<\/p>\n<p>Vi\u0301 du\u0323: nhu\u031b co\u0301 6 ch\u01b0\u0303 s\u00f4\u0301 (6\/5): l\u00e2\u0301y nguye\u0302n c\u1ecd\u0302t 1 va\u0300 the\u0302m s\u00f4\u0301 \u0111\u00e2\u0300u cu\u0309a c\u1ecd\u0302t th\u01b0\u0301 2: S\u00f4\u0301: 251458 \u2013 L\u00e2\u0301y \u01a1\u0309 c\u1ecd\u0302t 1 s\u00f4\u0301: 25145 va\u0300 l\u00e2\u0301y sang c\u1ecd\u0302t 2 s\u00f4\u0301: 8 thi\u0300 \u0111u\u031b\u01a1\u0323c s\u00f4\u0301: 251458.<\/p>\n<p><b>+ Bu\u031b\u01a1\u0301c 3: <\/b>Xa\u0301c \u0111i\u0323nh l\u1ecd\u0302 tri\u0300nh<\/p>\n<p>Cho\u0323n t\u01b0\u0300 tre\u0302n xu\u00f4\u0301ng ho\u1ea1\u0306c cho\u0323n t\u01b0\u0300 du\u031b\u01a1\u0301i le\u0302n theo chi\u00ea\u0300u do\u0323c<\/p>\n<p>Cho\u0323n t\u01b0\u0300 pha\u0309i qua tra\u0301i hay t\u01b0\u0300 tra\u0301i qua pha\u0309i theo chi\u00ea\u0300u ngang<\/p>\n<p>Ho\u1ea1\u0306c cho\u0323n do\u0323c che\u0301o<\/p>\n<p><b>+ Bu\u031b\u01a1\u0301c 4:<\/b> Xa\u0301c \u0111i\u0323nh \u0111i\u00ea\u0309m xu\u00e2\u0301t pha\u0301t<\/p>\n<p>Pha\u0309i \u0111a\u0309m ba\u0309o ti\u0301nh ng\u00e2\u0303u nhie\u0302n cho \u0111i\u00ea\u0309m xu\u00e2\u0301t pha\u0301t (cho\u0323n \u0111i\u00ea\u0309m xu\u00e2\u0301t pha\u0301t t\u01b0\u0300 ha\u0300ng na\u0300o, c\u1ecd\u0302t na\u0300o)<\/p>\n<p><b>&#8211; Cho\u0323n m\u00e2\u0303u ng\u00e2\u0303u nhie\u0302n theo chu\u031bo\u031bng tri\u0300nh vi ti\u0301nh<\/b><\/p>\n<p><b>&#8211; Cho\u0323n m\u00e2\u0303u ng\u00e2\u0303u nhie\u0302n theo khoa\u0309ng ca\u0301ch (h\u1eb9\u0302 th\u00f4\u0301ng)<\/b><\/p>\n<p><b>Cho\u0323n m\u00e2\u0303u ng\u00e2\u0303u nhie\u0302n theo h\u1eb9\u0302 th\u00f4\u0301ng<\/b> la\u0300 qua\u0301 tri\u0300nh cho\u0323n ma\u0301y mo\u0301c theo khoa\u0309ng ca\u0301ch xa\u0301c \u0111i\u0323nh tre\u0302n co\u031b s\u01a1\u0309 ki\u0301ch c\u01a1\u0303 cu\u0309a qu\u00e2\u0300n th\u00ea\u0309 va\u0300 s\u00f4\u0301 lu\u031b\u01a1\u0323ng m\u00e2\u0303u c\u00e2\u0300n cho\u0323n.\u00a0<\/p>\n<p>Nguye\u0302n t\u0103\u0301c cu\u0309a phu\u031bo\u031bng pha\u0301p na\u0300y la\u0300 k\u00ea\u0309 t\u01b0\u0300 m\u1ecd\u0302t \u0111i\u00ea\u0309m xu\u00e2\u0301t pha\u0301t ng\u00e2\u0303u nhie\u0302n \u0111u\u031b\u01a1\u0323c cho\u0323n, se\u0303 l\u01b0\u0323a cho\u0323n ca\u0301c ph\u00e2\u0300n t\u01b0\u0309 ca\u0301ch nhau m\u1ecd\u0302t khoa\u0309ng ca\u0301ch c\u00f4\u0301 \u0111i\u0323nh.<\/p>\n<p><b>Ca\u0301c bu\u031b\u01a1\u0301c ti\u00ea\u0301n ha\u0300nh<\/b> l\u00e2\u0301y m\u00e2\u0303u:<\/p>\n<p><b>+ Bu\u031b\u01a1\u0301c 1:<\/b> Xa\u0301c \u0111i\u0323nh qui mo\u0302 t\u00f4\u0309ng th\u00ea\u0309 (N)<\/p>\n<p>N\u00ea\u0301u la\u0300 d\u00e2\u0303y s\u00f4\u0301 lie\u0302n tu\u0323c thi\u0300 qui mo\u0302 t\u00f4\u0309ng th\u00ea\u0309 \u0111u\u031b\u01a1\u0323c xa\u0301c \u0111i\u0323nh nhu\u031b sau:\u00a0<\/p>\n<p>N = (Ph\u00e2\u0300n t\u01b0\u0309 cu\u00f4\u0301i \u2013 Ph\u00e2\u0300n t\u01b0\u0309 \u0111\u00e2\u0300u) + 1<\/p>\n<p><b>+ Bu\u031b\u01a1\u0301c 2:<\/b> Xa\u0301c \u0111i\u0323nh qui mo\u0302 m\u00e2\u0303u (M)<\/p>\n<p>M = S\u00f4\u0301 lu\u031b\u01a1\u0323ng m\u00e2\u0303u c\u00e2\u0300n cho\u0323n<\/p>\n<p><b>+ Bu\u031b\u01a1\u0301c 3: <\/b>Xa\u0301c \u0111i\u0323nh khoa\u0309ng ca\u0301ch c\u00f4\u0301 \u0111i\u0323nh (K)<\/p>\n<p>K= N\/M<\/p>\n<p><b>+ Bu\u031b\u01a1\u0301c 4:<\/b> Xa\u0301c \u0111i\u0323nh \u0111i\u00ea\u0309m xu\u00e2\u0301t pha\u0301t (M1)<\/p>\n<p>Mi = M(i \u2013 1) + K ho\u1ea1\u0306c Mi = M1 + (i \u2013 1) \u00d7 K<\/p>\n<p><i>(T\u00e0i li\u1ec7u tham kh\u1ea3o: \u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n, \u0110H Kinh t\u1ebf Qu\u1ed1c d\u00e2n)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<div class=\"vnbcbc-sapo\" data-role=\"sapo\">\n                            Ch\u1ecdn m\u1eabu ng\u1eabu nhi\u00ean (ti\u1ebfng Anh: Random selection) l\u00e0 c\u00e1ch ch\u1ecdn kh\u00e1ch quan theo ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh, b\u1ea3o \u0111\u1ea3m cho m\u1ecdi ph\u1ea7n t\u1eed c\u1ea5u th\u00e0nh t\u1ed5ng th\u1ec3 \u0111\u1ec1u c\u00f3 kh\u1ea3 n\u0103ng nh\u01b0 nhau trong vi\u1ec7c h\u00ecnh th\u00e0nh m\u1eabu ch\u1ecdn.\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\/34446"}],"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=34446"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34446\/revisions"}],"predecessor-version":[{"id":68031,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34446\/revisions\/68031"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34446"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34446"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34446"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}