Variables Sampling Software: Development and Classroom Testing.

The ability to make valid Inferences from sample data comprises an Important component of auditing skill. Unfortunately, auditing students frequently fall to obtain a sufficient understanding of sampling techniques so as to be able to apply them competently and to determine the audit Implications of sample data. The experience of the authors is that if students are given realistic cases, with realistic audit contexts and sample sizes, they become overly preoccupied with the number-crunching and with accurate application of the mathematical formulae required to solve the cases. Thus, they are distracted away from considering the appropriate statistical interpretations and audit Implications of their results. In order to Improve students' abilities to use statistical sampling, a microcomputer software package was developed to assist in teaching variables sampling. The software was designed to be as user-friendly as possible within the limitations Imposed by IBM FORTRAN. A description of the software is provided as well as the results of class testing in which the software is evaluated as to its effect In Improving students' abilities. Eighty-one advanced auditing students participated In the study. Ability was measured in two ways: the students' own self-assessments and their actual performances on examinations. The results showed a significant Improvement in students' self-assessed levels of confidence In their abilities to use variables sampling and In their actual examination performances. Moreover, the software worked smoothly and caused students few difficulties In their first or subsequent applications. The students rated the software very highly on Its ease of use.