{"id":34697,"date":"2023-12-08T04:14:05","date_gmt":"2023-12-08T04:14:05","guid":{"rendered":"https:\/\/masterskills.org\/blog\/phuong-phap-chon-mau-sampling-method-trong-kiem-toan-la-gi.html"},"modified":"2023-12-23T20:58:01","modified_gmt":"2023-12-23T13:58:01","slug":"phuong-phap-chon-mau-sampling-method-trong-kiem-toan-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/phuong-phap-chon-mau-sampling-method-trong-kiem-toan-la-gi.html","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p ch\u1ecdn m\u1eabu (Sampling Method) trong ki\u1ec3m to\u00e1n l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: solieukhaosat.blogspot.com<\/i><\/p>\n<\/div>\n<\/div>\n

Ph\u01b0\u01a1ng ph\u00e1p ch\u1ecdn m\u1eabu<\/font><\/h2>\n

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

Ph\u01b0\u01a1ng ph\u00e1p ch\u1ecdn m\u1eabu<\/b> trong ki\u1ec3m to\u00e1n ti\u1ebfng Anh l\u00e0 Sampling Method<\/b>.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p ch\u1ecdn m\u1eabu l\u00e0 c\u00e1c th\u1ee7 t\u1ee5c, qui tr\u00ecnh \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh \u0111\u1ec3 ch\u1ecdn ra c\u00e1c ph\u1ea7n t\u1eed t\u1eeb t\u1ed5ng th\u1ec3 \u0111\u1ec3 \u00e1p d\u1ee5ng c\u00e1c ph\u00e9p th\u1eed c\u01a1 b\u1ea3n v\u00e0 tu\u00e2n th\u1ee7 \u0111\u1ec3 \u0111\u00e1nh gi\u00e1.<\/p>\n

C\u00f3 hai ph\u01b0\u01a1ng ph\u00e1p ch\u1ecdn m\u1eabu ch\u00ednh l\u00e0 ph\u01b0\u01a1ng ph\u00e1p ch\u1ecdn m\u1eabu x\u00e1c su\u1ea5t v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ch\u1ecdn m\u1eabu phi x\u00e1c su\u1ea5t.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p ch\u1ecdn m\u1eabu x\u00e1c su\u1ea5t<\/font><\/h3>\n

L\u00e0 ph\u01b0\u01a1ng ph\u00e1p c\u00f3 hai \u0111\u1eb7c \u0111i\u1ec3m sau:<\/b><\/p>\n

– C\u00e1c ph\u1ea7n t\u1eeb \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn ng\u1eabu nhi\u00ean v\u00e0o m\u1eabu.<\/p>\n

– S\u1eed d\u1ee5ng l\u00ed thuy\u1ebft x\u00e1c su\u1ea5t th\u1ed1ng k\u00ea \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 m\u1eabu, bao g\u1ed3m vi\u1ec7c \u0111\u1ecbnh l\u01b0\u1ee3ng r\u1ee7i ro l\u1ea5y m\u1eabu.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y gi\u00fap cho m\u1ed7i ph\u1ea7n t\u1eed c\u1ee7a t\u1ed5ng th\u1ec3 c\u00f3 c\u01a1 h\u1ed9i ngang nhau \u0111\u1ec3 \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn v\u00e0o m\u1eabu, do \u0111\u00f3 c\u00f3 \u01b0u \u0111i\u1ec3m l\u00e0 \u0111\u1ea3, b\u1ea3o t\u00ednh kh\u00e1ch quan. Tuy c\u00e1ch ch\u1ecdn n\u00e0y v\u1eabn t\u1ed3n t\u1ea1i r\u1ee7i ro l\u00e0 m\u1eabu \u0111\u01b0\u1ee3c ch\u1ecdn kh\u00f4ng ch\u1ee9a \u0111\u1ef1ng c\u00e1c \u0111\u1eb7c tr\u01b0ng ch\u1ee7 y\u1ebfu c\u1ee7a t\u1ed5ng th\u1ec3 nh\u01b0ng m\u1ee9c r\u1ee7i ro n\u00e0y \u0111\u01b0\u1ee3c \u0111o b\u1eb1ng c\u00e1c c\u00f4ng th\u1ee9c th\u1ed1ng k\u00ea.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p ch\u1ecdn m\u1eabu x\u00e1c su\u1ea5t c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng cho c\u1ea3 m\u1eabu th\u1ed1ng k\u00ea v\u00e0 m\u1eabu phi th\u1ed1ng k\u00ea. Tuy nhi\u00ean c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean \u00edt khi s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p n\u00e0y khi l\u1ea5y m\u1eabu phi th\u1ed1ng k\u00ea. C\u00f2n khi l\u1ea5y m\u1eabu th\u1ed1ng k\u00ea th\u00ec c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean b\u1eaft bu\u1ed9c ph\u1ea3i d\u00f9ng ph\u01b0\u01a1ng ph\u00e1p n\u00e0y.<\/p>\n

Trong ch\u1ecdn m\u1eabu ng\u1eabu nhi\u00ean, c\u00e1c k\u0129 thu\u1eadt th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0 b\u1ea3ng s\u1ed1 ng\u1eabu nhi\u00ean, ch\u1ecdn m\u1eabu h\u1ec7 th\u1ed1ng v\u00e0 ch\u1ecdn m\u1eabu theo ch\u01b0\u01a1ng tr\u00ecnh m\u00e1y t\u00ednh.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p ch\u1ecdn m\u1eabu phi x\u00e1c su\u1ea5t<\/font><\/h4>\n

Ph\u01b0\u01a1ng ph\u00e1p ch\u1ecdn m\u1eabu phi x\u00e1c su\u1ea5t l\u00e0 ph\u01b0\u01a1ng ph\u00e1p ch\u1ecdn m\u1eabu kh\u00f4ng c\u00f3 m\u1ed9t ho\u1eb7c c\u1ea3 hai \u0111\u1eb7c \u0111i\u1ec3m sau<\/b>:\u00a0<\/p>\n

– C\u00e1c ph\u1ea7n t\u1eed \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn ng\u1eabu nhi\u00ean v\u00e0o m\u1eabu.<\/p>\n

– S\u1eed d\u1ee5ng l\u00ed thuy\u1ebft x\u00e1c su\u1ea5t th\u1ed1ng k\u00ea \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 m\u1eabu, bao g\u1ed3m vi\u1ec7c \u0111\u1ecbnh l\u01b0\u1ee3ng r\u1ee7i ro l\u1ea5y m\u1eabu.<\/p>\n

Trong ph\u01b0\u01a1ng ph\u00e1p n\u00e0y, c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh v\u00e0 l\u1ef1a ch\u1ecdn vi\u1ec7c ph\u1ea7n t\u1eed n\u00e0o \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o m\u1eabu, d\u1eabn \u0111\u1ebfn c\u00e1c ph\u1ea7n t\u1eed kh\u00f4ng c\u00f3 c\u01a1 h\u1ed9i ngang nhau v\u1ec1 vi\u1ec7c \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn v\u00e0o m\u1eabu.<\/p>\n

Kh\u00e1c v\u1edbi ph\u01b0\u01a1ng ph\u00e1p ch\u1ecdn m\u1eabu x\u00e1c su\u1ea5t, ph\u01b0\u01a1ng ph\u00e1p n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn trong l\u1ea5y m\u1eabu th\u1ed1ng k\u00ea m\u00e0 ch\u1ec9 c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng trong l\u1ea5y m\u1eabu phi th\u1ed1ng k\u00ea.\u00a0<\/p>\n

L\u00fd do \u0111\u1ec3 ki\u1ec3m to\u00e1n vi\u00ean l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p n\u00e0y l\u00e0 do d\u00f9 vi\u1ec7c ch\u1ecdn m\u1eabu ng\u1eabu nhi\u00ean s\u1ebd kh\u00f4ng ph\u00e1t huy \u0111\u01b0\u1ee3c \u01b0u \u0111i\u1ec3m n\u1ebfu sai s\u00f3t tr\u1ecdng y\u1ebfu t\u1eadp trung ph\u00e2n b\u1ed5 theo nh\u1eefng kh\u1ed1i qu\u1ea7n th\u1ec3 x\u00e1c \u0111\u1ecbnh ho\u1eb7c n\u1ebfu t\u1ed5ng th\u1ec3 c\u00f3 qui m\u00f4 nh\u1ecf. N\u1ebfu ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 ph\u00e1n \u0111o\u00e1n t\u1ed1t v\u00e0 c\u00f3 nhi\u1ec1u kinh nghi\u1ec7m l\u00e0m quen v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m to\u00e1n th\u00ec ph\u01b0\u01a1ng ph\u00e1p n\u00e0y s\u1ebd mang l\u1ea1i k\u1ebft qu\u1ea3 t\u1ed1t h\u01a1n so v\u1edbi ph\u01b0\u01a1ng ph\u00e1p ch\u1ecdn m\u1eabu x\u00e1c su\u1ea5t.<\/p>\n

Ba c\u00e1ch th\u00f4ng th\u01b0\u1eddng \u0111\u1ec3 ch\u1ecdn m\u1eabu phi x\u00e1c su\u1ea5t: ch\u1ecdn m\u1eabu theo l\u00f4 (kh\u1ed1i), ch\u1ecdn b\u1ea5t k\u00ec (t\u00ecnh c\u1edd), ch\u1ecdn m\u1eabu x\u00e9t \u0111o\u00e1n.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh L\u00fd thuy\u1ebft ki\u1ec3m to\u00e1n, NXB T\u00e0i ch\u00ednh)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n C\u00e1c ph\u01b0\u01a1ng ph\u00e1p ch\u1ecdn m\u1eabu (ti\u1ebfng Anh: Sampling method) gi\u00fap \u0111\u1ea3m b\u1ea3o cho m\u1eabu \u0111\u01b0\u1ee3c ch\u1ecdn c\u00f3 t\u00ednh \u0111\u1ea1i \u0111i\u1ec7n cao v\u00e0 s\u1ed1 l\u01b0\u1ee3ng th\u00edch h\u1ee3p \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n trong \u0111i\u1ec1u ki\u1ec7n th\u1eddi gian v\u00e0 chi ph\u00ed c\u00f3 h\u1ea1n.\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\/34697"}],"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=34697"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34697\/revisions"}],"predecessor-version":[{"id":68163,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34697\/revisions\/68163"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34697"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34697"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34697"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}