Dissertations / Theses on the topic 'Audit sampling'

PURPOSE: The two approaches to audit sampling; statistical and nonstatistical have been examined in this study. The overall purpose of the study is to explore the current extent at which statistical and nonstatistical sampling approaches are utilized by independent auditors during auditing practices. Moreover, the study also seeks to achieve two additional purposes; the first is to find out whether auditors utilize different sampling techniques when auditing SME´s (Small and Medium-Sized Enterprise) and big companies and the second is to find out some common selection methods that are used by auditors for selecting statistical or nonstatistical audit samples during audit sampling practices.   METHOD: The population that has been investigated consists of professional auditors residing in Umeå-Sweden.Data for the study was collected by conducting semi-structured interviews and convenient sampling; a non-probability sampling technique was used for respondent’s selection. An interviewed guide was sent to respondents in advance with the objective of giving them the opportunity to have both mental and psychological preparations prior to each interview scheduled date. The semi-structured interview technique was adopted because it was a suitable approach to extract valuable information and in-depth explanations from auditors about the current extent of the use of statistical audit sampling and nonstatistical audit sampling during auditing practices. Ultimately, the selected respondents actively participated in which they thoroughly expressed their views and experiences about audit sampling, statistical audit sampling, and nonstatistical audit sampling.   RESULTS: Statistical audit sampling and nonstatistical audit sampling were found to be used most often by auditors when auditing the financial statements of big companies compare to SME´s where nonstatistical audit sampling is most often used. Therefore, both statistical and nonstatistical samplings are in dominant utilization by auditors in Sweden. Audit samples are selected through random selection method and systematic selection methods when using statistical audit sampling and for nonstatistical audit sampling; items are selected by the use of professional judgment. However, auditors in Sweden are more inclined with the use of random selection method for statistical audit sampling and their professional judgment for nonstatistical audit sampling. The main reasons for the auditors using both statistical audit sampling and nonstatistical audit sampling are to minimize risks and to guarantee high quality audit. The conclusion of the study was that auditors in Sweden use both statistical and nonstatistical audit sampling techniques when auditing big companies, use nonstatistical audit sampling when auditing SME´s, select samples using random selection method and systematic selection method for statistical audit sampling and for nonstatistical audit sampling, items are selected within the parameters of their professional judgment.

With the ever increasing deployment and usage of gigabit networks, traditional network anomaly detection based intrusion detection systems have not scaled accordingly. Most, if not all, systems deployed assume the availability of complete and clean data for the purpose of intrusion detection. We contend that this assumption is not valid. Factors like noise in the audit data, mobility of the nodes, and the large amount of data generated by the network make it difficult to build a normal traffic profile of the network for the purpose of anomaly detection. From this perspective, the leitmotif of the research effort described in this dissertation is the design of a novel intrusion detection system that has the capability to detect intrusions with high accuracy even when complete audit data is not available. In this dissertation, we take a holistic approach to anomaly detection to address the threats posed by network based denial-of-service attacks by proposing improvements in every step of the intrusion detection process. At the data collection phase, we have implemented an adaptive sampling scheme that intelligently samples incoming network data to reduce the volume of traffic sampled, while maintaining the intrinsic characteristics of the network traffic. A Bloom filters based fast flow aggregation scheme is employed at the data pre-processing stage to further reduce the response time of the anomaly detection scheme. Lastly, this dissertation also proposes an expectation-maximization algorithm based anomaly detection scheme that uses the sampled audit data to detect intrusions in the incoming network traffic.
Ph. D.

У публікації розглянуті особливості вибіркового дослідження в державному аудиті
В публикации рассмотрены особенности выборочного исследования в государственном аудите
The article describes features of sampling in public audit

Audit is an interdisciplinary activity which requires, nowadays more than ever in the past, knowledge and skills in the field of accounting and related financial knowledge, as well as from other non-financial sectors (such as the statistics or the information technology). The use of statistics in the audit may not be entirely obvious at first sight and thus the main aim of this thesis is to point out possible ways to apply statistical tools in substantive testing (which represents an important stage of the audit work). The most important use of statistics in the audit can be found in sampling methods. The range of a tested population may be too wide for testing the whole population that leads to the fact that it is necessary to select an audit sample appropriately. The thesis outlines what kind of method and technique of selection to choose and how to generalize the results obtained during the sample testing to the entire population. Besides the main aim in the form of the application of statistical tools in the audit, the thesis also focuses on a brief description of the audit history, polemic of current understanding of the term audit, professional organizations and regulations of the audit in the Czech Republic and description of individual stages of audit work (especially on a detailed analysis of a substantive testing).

In modern digital audio applications, a continuous audio signal stream is sampled at a fixed sampling rate, which is always greater than twice the highest frequency of the input signal, to prevent aliasing. A more energy efficient approach is to dynamically change the sampling rate based on the input signal. In the dynamic sampling rate technique, fewer samples are processed when there is little frequency content in the samples. The perceived quality of the signal is unchanged in this technique. Processing fewer samples involves less computation work; therefore processor speed and voltage can be reduced. This reduction in processor speed and voltage has been shown to reduce power consumption by up to 40% less than if the audio stream had been run at a fixed sampling rate.

Die Dissertation hat eine umfassende Betrachtung der aktuellen urheberrechtlichen Probleme des Tonträgersamplings zum Ziel. Sie teilt sich in einen zivil- und einen strafrechtlichen Teil. Der zivilrechtliche Teil der Untersuchung zeigt, inwieweit durch unautorisiertes Tonträgersampling die Vervielfältigungsrechte des Urhebers, des Interpreten sowie des Tonträgerherstellers verletzt werden können. Im Bereich der Rechte des Urhebers liegen die Schwerpunkte der Bearbeitung in der Frage der Schutzfähigkeit von Werkteilen, in der Anwendung der Regelung zur freien Benutzung gemäß § 24 Abs. 1 UrhG sowie in der Erörterung der für das Sampling relevanten urheberrechtlichen Schranken, insbesondere des Zitatrechts. Im Bereich der Rechte des Tonträgerherstellers sowie des ausübenden Künstlers werden schwerpunktmäßig die Schutzfähigkeit von Teilen der jeweiligen Leistung behandelt sowie die Frage einer möglichen analogen Anwendung der Regelung zur freien Benutzung gemäß § 24 Abs. 2 UrhG erörtert. Hierbei wird ein Überblick über die in der Lehre und der Rechtsprechung vertretenen Ansichten gegeben und ausführlich auf das zum Fall „Metall auf Metall“ im Jahr 2016 ergangene Urteil des Bundesverfassungsgerichts eingegangen. Der strafrechtliche Teil der Arbeit fragt danach, inwieweit unautorisiertes Sampling auch strafrechtliche Folgen haben kann. Schwerpunkte des strafrechtlichen Teils bilden die Erörterung der für das Sampling relevanten Straftatbestände des UrhG sowie die Behandlung der für das Sampling relevanten Irrtumskonstellationen nach der Irrtumsdogmatik des Strafgesetzbuches.
The purpose of this dissertation is to conduct a comprehensive investigation into current copyright issues associated with the sampling of audio recordings. The study is divided into two sections, one dealing with civil law and the other with criminal law. The section dedicated to civil law seeks to demonstrate to what extent unauthorised sound recording sampling represents a violation of the reproduction rights of the creator, the practising musical artist and the sound recording manufacturer. In terms of the rights of the creator, the main focus of the processing lies in the question of the protectability of work pieces used, the application of regulations determining free use pursuant to Section 24 paragraph 1 of the German Copyright Law, and the consideration of copyright limitations relevant to the sampling process, in particular quotation rights. In terms of the rights of the sound recording manufacturer as well as those of the practising artist, principal considerations are the protectability of parts of the respective performance and the question of a possible analogous application of regulations determining free use pursuant to Section 24 paragraph 2 of the German Copyright Law. In this regard, an overview of the views held in academia and jurisprudence will be provided as well as an extensive analysis of the judgment reached by the Bundesverfassungsgericht (German Federal Constitutional Court) in the 2016 case of “Metall auf Metall” (“Metal on Metal”). The section on criminal law addresses the question as to what extent sampling may result in penal consequences. The focus of the section on criminal law comprises the discussion of the respective copyright offences relevant to sampling, as well as the handling of the respective error framework relevant to sampling and pursuant to the doctrine of error in the German Criminal Code.

Mash-Ups (auch Bootlegging, Bastard Pop oder Collage genannt) erfreuen sich seit Jahren steigender Beliebtheit. Waren es zu Beginn der 1990er Jahre meist nur 2 unterschiedliche Popsongs, deren Gesangs- und Instrumentenspuren in Remixform ineinander gemischt wurden, existieren heute Multi-Mash-Ups mit mehreren Dutzend gemixten und gesampelten Songs, Interpreten, Videosequenzen und Effekten. Eine Herausforderung stellt die Kombination unterschiedlichster Stile dar, diese zu neuen tanzbaren Titeln aus den Charts zu mischen. Das Mash-Up Projekt Pop Danthology z.B. enthält in einem knapp 6 minütigen aktuellen Musikclip 68 verschiedene Interpreten, u. a. Bruno Mars, Britney Spears, Rhianna und Lady Gaga. Die Verwendung und das Sampeln fremder Musik- und Videotitel kann eine Urheberrechtsverletzung darstellen. Die Komponisten des Titels „Nur mir“ mit Sängerin Sabrina Setlur unterlagen in einem Rechtsstreit, der bis zum BGH führte. Sie haben im Zuge eines Tonträger-Samplings, so der BGH , in das Tonträgerherstellerrecht der Kläger (Musikgruppe Kraftwerk) eingegriffen, in dem sie im Wege des „Sampling“ zwei Takte einer Rhythmussequenz des Titels „Metall auf Metall“ entnommen und diese im eigenen Stück unterlegt haben. Der rasante technische Fortschritt macht es mittlerweile möglich, immer einfacher, schneller und besser Musik-, Film- und Bildaufnahmen zu bearbeiten und zu verändern. Computer mit Bearbeitungssoftware haben Keyboards, Synthesizer und analoge Mehrspurtechnik abgelöst. Die Methoden des Samplings unterscheiden sich von der klassischen Raubkopie dahingehend, dass mit der Sampleübernahme eine weitreichende Umgestaltung und Bearbeitung erfolgt. Die Raubkopie zeichnet sich durch eine unveränderte Übernahme des Originals aus. Betroffen von den Auswirkungen eines nicht rechtmäßig durchgeführten Sampling sind Urheber- und Leistungsschutzrechte ausübender Künstler sowie Leistungsschutzrechte von Tonträgerherstellern. U. U. sind auch Verstöße gegen das allgemeine Persönlichkeits- und Wettbewerbsrecht Gegenstand von streitigen Auseinandersetzungen.

Description of construction of analog-to-digital and digital-to-analog convertors for audio signal and distribution via wireless channel, are the objectives of my master's thesis. There are descriptions of DPS construction, design of panels and measurement of system parameters in the project, above all sampling and reconstruction of audio signal, power consumption and signal range of wireless modules. At the end is discussed real usage and suggestions for further developement.

Electro-acoustic music composition makes it possible for composers to manipulate sounds with the computer with either alone or both live and prerecorded sounds. From the end of the 19th century when the first electronic devices for performing music were developed up till today, transformations in music technology keep surfacing and the possibilities with working with sounds have become endless. Electro-acoustic music has the ability to conjure mental images using vast sound manipulation techniques using the DAW(Digital audio workstation) and sound amplification through loudspeakers. Every space in our environment has its unique sound/s. Lost and found through these techniques provides an insight to a space which seems distant by geographical location but closer through sound.

Visualization, processing and editing of audio, directly on a time-frequency surface, is the scope of this thesis. More precisely the scalogram produced by a Gabor Wavelet transform is used, which is a powerful alternative to traditional techinques where the wave form is the main visual aid and editting is performed by parametric filters. Reconstruction properties, scalogram design and enhancements as well audio manipulation algorithms are investigated for this audio representation.The scalogram is designed to allow a flexible choice of time-frequency ratio, while maintaining high quality reconstruction. For this mean, the Loglet is used, which is observed to be the most suitable filter choice.  Re-assignmentare tested, and a novel weighting function using partial derivatives of phase is proposed.  An audio interpolation procedure is developed and shown to perform well in listening tests.The feasibility to use the transform coefficients directly for various purposes is investigated. It is concluded that Pitch shifts are hard to describe in the framework while noise thresh holding works well. A downsampling scheme is suggested that saves on operations and memory consumption as well as it speeds up real world implementations significantly. Finally, a Scalogram 'compression' procedure is developed, allowing the caching of an approximate scalogram.

Dans le domaine musical, l'époque contemporaine se caractérise par la dissémination de la scène, la démultiplication des genres musicaux et l’omniprésence des techniques audionumériques dans les processus de fabrication et de diffusion des enregistrements, reproductibles à l'infini par un nombre toujours croissant d'utilisateurs de matériel informatique. Nous choisissons d'extraire d'un tel contexte les pratiques improvisées d'inspiration libre usant d'une lutherie électronique. Comment les artistes parviennent-ils à se repérer dans un environnement aussi fluctuant et problématique, puis à transmettre leur savoir musical ? Pour sortir de la compilation des données temporellement circonscrites, nous tâcherons de comprendre ce qui est en train de se passer au sein des pratiques improvisées contemporaines dans une localité précise. Le cadre théorique, hérité du jazz, montrera qu'il existe au XXème siècle un lien entre l'enregistrement sonore et l'improvisation à travers trois types d'instrumentation : mécanique, analogique et numérique. À l'aide de deux exemples historiques, nous essayerons de comprendre comment un improvisateur apprend à jouer du clavier tout en étant confronté, dans le même temps, à un dispositif technique de production et de reproduction sonore. La méthode introduira ensuite l'enquête de terrain effectuée à Montréal en 2013-2014 dans l'atelier de six musiciens amateurs. Les monographies mettront en évidence les filiations et la mémoire sonore de chaque artiste, constitutives d'un imaginaire musical l'autorisant à performer le moment venu. Les pratiques improvisées étudiées ne représentent aucun genre ni aucune tradition musicale identifiable, car elles s'inspirent indifféremment des musiques expérimentales, de l'électroacoustique, de l'improvisation libre, du free jazz et du rock. En revanche, elles demeurent indissociables du contexte qui les a vu naître, celui de la musique actuelle au Québec et de la topographie montréalaise. Grâce au concept d'« audiotactilité », ces pratiques seront analysées du point de vue des usages que les artistes font des circuits électroniques, c'est-à-dire le rapport physique à la matérialité des outils et des sons produits par le biais de l'ouïe et de la fonction haptique. L'improvisation procède-t-elle d'une construction réfléchie, telle une architecture ou une ingénierie, et l'électronique influence-t-il l'élaboration du discours improvisé ? Existe-il une structure sous-jacente dans l'élaboration d'un discours improvisé utilisant des outils électroniques en adéquation avec un processus musical vivant ? Par le réemploi de morceaux préexistants et par la pratique du sampling, l'improvisation peut être pensée comme un processus hypertextuel. Ainsi, nous verrons si les techniques numériques se placent dans la continuité de l'enregistrement mécanique et analogique ou si elles constituent un élément de rupture
In the field of music, our contemporary age is characterised by a scattered scene, an increasing number of musical genres and ubiquitous audio-digital techniques used in the process of production as well as in the broadcasting of recordings, themselves infinitely reproducible by an ever-growing number of computer-users. In the midst of this constellation we have chosen to highlight the art of free improvisation using electronic stringed-instruments. How do artists manage to find their way in such a fluctuating and problematical environment, and then convey their musical know-how? Rather than compiling data limited in time, we will attempt to understand what is being happening among contemporary improvisation in a specific context.The theoretical framework, inherited from jazz, points to a connection in the 20th century between recording and improvisation and operates on three levels: mechanical, analogue and digital. With the aid of two historical examples we try to understand how an improviser learns to play the keyboard while being at the same time confronted with a technical device of sound production and reproduction. The methodology / approach then presents a field investigation carried out in Montreal in 2013-2014 during a workshop involving six musicians. The monographs highlight the origins and sound memory of each artist which make up his musical individuality and allow him to perform when required. The improvised sessions under investigation do not represent a genre or identifiable musical tradition, as they derive indiscriminately from experimental music, electro-acoustics, free improvisation, free jazz and rock. However they cannot be dissociated from the context in which they emerged, i.e. the modern music scene in Quebec and the wider Montreal environment.Thanks to the concept of "audio-tactility", these practices are analysed focussing on how the artists use electronic circuits, i.e. what is the connexion between the material aspect of the devices and the sounds produced by listening and haptics. Does the improvisation stem from a mental construct, a building plan or engineered map and do the electronics have a bearing on the elaboration of the improvised discourse? Is there an underlying structure in the elaboration of an improvised discourse using electronic devices in combination with a live musical process? By feeding preexisting pieces through a sampler, improvisation can be thought of as a hypertext process. In this way we can observe whether digital techniques are an extension of mechanical and analogue recording techniques or whether indeed they break with them

Family conversation between homes is difficult to initiate at mutually agreeable times as neither participant has exact knowledge of the other's activities or intentions. Whether calling to plan an important family gathering or simply to connect with family members, the question is: Is now a good time to call? People expect friends and family to learn their activity patterns and to minimize interruptions when calling. Can technology provide awareness cues to the caller, even prior to the initiation of the call? This research focuses on sampling the everyday activities of home life to determine environmental factors, which may serve as an indicator for availability. These external factors may be effective for identifying household routines of availability and useful in determining when to initiate conversation across homes. Several workplace studies have shown a person's interruptibility can be reliably assessed and modeled from specific environmental cues; this work looks for similar predictive power in the home. Copresence, location, and activity in the home were investigated as correlates to availability and for their effectiveness within the social protocol of family conversation. These studies indicate there are activities that can be sensed, either in real-time or over some time span, that correlate to self-reported availability. However, the type and amount of information shared is dependent upon individual preferences, social accessibility, and patterns of activities. This research shows friends and family can improve their predictions of when to call if provided additional context, and suggests that abstract representations of either routines or explicit availability status is sufficient and may be preferred by providers. Availability prediction is feasible in the home and useful to those outside the home, but the level of detail to provide in particular situations needs further study. This work has implications for the development of groupware systems, the automatic sensing of activity to deal with interruption, and activity recognition in the home.

Sampling, as a musical or synthesis technique, is a way to reuse recorded musical expressions. In this dissertation, several ways to expand sampling synthesis are explored, especially mosaicing synthesis, which imitates target signals by transforming and compositing source sounds, in the manner of a mosaic made of broken tile. One branch of extension consists of the automatic control of sound transformations towards targets defined in a perceptual space. The approach chosen uses models that predict how the input sound will be transformed as a function of the selected parameters. In one setting, the models are known, and numerical search can be used to find sufficient parameters; in the other, they are unknown and must be learned from data. Another branch focuses on the sampling itself. By mixing multiple sounds at once, perhaps it is possible to make better imitations, e.g. in terms of the harmony of the target. However, using mixtures leads to new computational problems, especially if properties like continuity, important to high quality sampling synthesis, are to be preserved. A new mosaicing synthesizer is presented which incorporates all of these elements: supporting automatic control of sound transformations using models, mixtures supported by perceptually relevant harmony and timbre descriptors, and preservation of continuity of the sampling context and transformation parameters. Using listening tests, the proposed hybrid algorithm was compared against classic and contemporary algorithms, and the hybrid algorithm performed well on a variety of quality measures.
El mostreig, com a tècnica musical o de síntesi, és una manera de reutilitzar expressions musicals enregistrades. En aquesta dissertació s’exploren estratègies d’ampliar la síntesi de mostreig, sobretot la síntesi de “mosaicing”. Aquesta última tracta d’imitar un senyal objectiu a partir d’un conjunt de senyals font, transformant i ordenant aquests senyals en el temps, de la mateixa manera que es faria un mosaic amb rajoles trencades. Una d’aquestes ampliacions de síntesi consisteix en el control automàtic de transformacions de so cap a objectius definits a l’espai perceptiu. L’estratègia elegida utilitza models que prediuen com es transformarà el so d’entrada en funció d’uns paràmetres seleccionats. En un cas, els models són coneguts, i cerques númeriques es poden fer servir per trobar paràmetres suficients; en l’altre, els models són desconeguts i s’han d’aprendre a partir de les dades. Una altra ampliació es centra en el mostreig en si. Mesclant múltiples sons a la vegada, potser és possible fer millors imitacions, més específicament millorar l’harmonia del resultat, entre d’altres. Tot i així, utilitzar múltiples mescles crea nous problemes computacionals, especialment si propietats com la continuïtat, important per a la síntesis de mostreig d’alta qualitat, han de ser preservades. En aquesta tesi es presenta un nou sintetitzador mosaicing que incorpora tots aquests elements: control automàtic de transformacions de so fent servir models, mescles a partir de descriptors d’harmonia i timbre perceptuals, i preservació de la continuïtat del context de mostreig i dels paràmetres de transformació. Fent servir proves d’escolta, l’algorisme híbrid proposat va ser comparat amb algorismes clàssics i contemporanis: l’algorisme híbrid va donar resultats positius a una varietat de mesures de qualitat.

Denna rapport täcker arbetsprocessen bakom att skapa en spektrumanalysator. Läsaren kommer att få läsa om den valda metoden men även alternativa metoder. Utöver detta kommer även de teoretiska delarna bakom varje moment att undersökas samt jämföras med potentiella alternativa lösningar. Projektet har utförts på uppdrag av KA Automation. Syftet med projektet var att skapa en basplattform för analys av ljudfrekvenser. Målet med detta var att kunna identifiera ljudegenskaper i form av frekvenserna hos exempelvis servomotorer i vattenpumpar. Tanken var att i ett senare utvecklingsskede kunna identifiera om och när nya frekvenser dykt upp i ljudprofilen vilket i sådana fall kan resultera i att motorn är i behov av service. Basplattformen är uppbyggd med hjälp av C# och ljudbehandlingsbiblioteket NAudio. Från resultatet kan slutsatsen dras att detta program kan analysera ljud och visa de olika frekvensernas styrka och därmed är en lämplig basplattform för vidareutveckling.
This report will cover the work process behind creating a spectrum analyzer. The reader will be able to read about the chosen method but also the alternative methods. Apart from this the theoretical parts behind every moment will also be covered and compared to potential alternative solutions. The project has been carried out on behalf of KA Automation. The purpose of the project was to create a base for analyzing sound frequencies. The goal was to be able to identify sound properties in the form of frequencies in servo motors in for example water pumps. The idea was to be able to in a later development stage be able to identify when new frequencies have entered the audio profile which might result in the motor to be in need of service. The base is created with the help of C# and the sound library NAudio. From the result one can conclude that this program can analyze sound and display the magnitude of its frequency components and is therefore a suitable base for future development.

碩士
國立成功大學
會計學系碩博士班
94
This research primarily focuses on inquiring into in the probability proportional to size method, whether may in under the consideration audit sampling effect premise, simultaneously emphatically to the sampling efficiency. This article uses Ulrich Menzefricke the minimum cost methodology which improved in 1983. Before audit sampling, we obtain the advance relative error to resist the risk value in advance by hypothesizing the wrong acceptable risk parameter. And carries on a sampling physically through the system, the result and traditional proportional to size method become comparison sampling the method carries on a comparison, obtained the sampling result and efficiency of the minimum cost methodology to estimate an accurate degree. Induce the result of this research as follows: The minimum cost sampling method didn't be sampled the factor that the probability becomes big to carry on a consideration to the amount of money graveness, so Be estimating mistake to refuse The risk is worth the part of the size, and can't estimate very accurately; And further because is the minimum cost sampling method worth by cutting off point, the simplicity judges a basis by the sampling mistake numbers, the amount difference size which carries on to the wrong material has not carried on the weighting analysis, therefore can cause the wrong judgement the situation occurrence; Furthermore, the minimum cost sampling method under the same parameter hypothesis, the obtained sampling size is a fixture, can't along with the volume size change, how much the parent substance sample carry on the adjustment, causes to reduce the examination ability and the influence resists dangerous by mistake the estimate accuracy. Moreover, the wrong material meets the experimental result after the small volume continual mistake and the Great volume which the small volume way arrangement carries on to demonstrate, does not have when the parent substance significant states by mistake, the smallest cost sampling method, the traditional PPS method all may effectively reduce the wrong material the opportunity which extracts; But has when the parent substance significant states by mistake, only has the smallest cost sampling method to be able the effect to reduce the wrong material the opportunity which extracts. The reason lies in, the traditional PPS method carries on the weighting to the wrong amount size, therefore the result isn't so obvious.

Audit evidence enables the auditor to express an opinion on the financial statements. To address the risk that the auditor may express an inappropriate opinion, the nature, timing and extent of audit procedures must be responsive to the assessed risks of material misstatement. The auditor must aggregate the levels of assurance obtained from different combinations of tests of controls, substantive analytical procedures and tests of details to respond to the assessed risks. These evidence planning decisions are complex and require professional judgement. Research has found that the extent of audit procedures is not linked to the assessed risks and that auditors may not know to aggregate evidence from different types of audit procedures. Research also supports the use of a structured audit methodology that includes decision models, to guide the application of professional judgement. This leads to the overall objective of this study: the development of an integrated audit evidence planning model to quantify the extent of audit evidence. The study employs a grounded theory model building approach, interpreting the relevant concepts and principles from the literature review into the development of the model. The integrated audit evidence planning model quantitatively relates the extent of audit evidence in a logical and structured manner with the risk assessment and three distinct overall levels of assurance needed to support the audit opinion. It uses the cumulative nature of audit evidence and the compensatory inter-relationship between tests of controls, substantive analytical procedures and tests of details to quantitatively aggregate the extent and levels of assurance from the different combinations of procedures to obtain reasonable assurance at the required overall level of assurance. The model provides a framework for influencing and guiding the exercise of professional judgement and is a practical and effective tool to benefit the users thereof when conducting an audit. Thus, the study models the extent of audit evidence with reference to the aggregation of different types and combinations of evidence and the linkage between the risk assessment and the extent of evidence that provides a flexible framework for the application of professional judgement regarding the gathering of audit evidence.
Auditing
D. Com. (Auditing)

碩士
大同大學
通訊工程研究所碩士班
93
ABSTRACT This thesis introduces relevant several kinds methods to convert the digital audio signal sampling rate, among them it have the original resample way in analog by A/D D/A converter, in time domain use interpolation and decimation, in transfer domain such as the conversion method of DCT , DST , FFT ,etc., among them sampling rate conversion in transfer domain, having only used the simple operating sequence, it is changed that it is not the taking a sampling rate of integer multiple namely can finish easily, if 44.1kHz of CD takes a sampling rate conversion with the mutual conversion among the professional taking a sampling rate of 48kHz used of audio, with the sounds of different types , such as oboe solo, news reporting , tenor's singing, symphony song ,etc. in the thesis, and do time land and frequency land error to test after the sampling rate conversion, and invite professional audio worker and general personage to appreciate and listen, the result of questionnaire investigation is very satisfactory.

碩士
龍華科技大學
電機工程研究所
98
In audio signal processing, the sampling rates supported by MPEG-1 are 32 KHz, 44.1 KHz, and 48 KHz. It is important to employ multirate signal processing techniques to remove imaging and/or aliasing. Traditionally, the single stage structure FIR digital filter specification is employed, however, a huge numbers of adders and multipliers are needed in the filter design. The equivalent multistage multirate sampling rate technologies can reduce the total storage requirement (TSR) and the number of multiplications per second (MPS), respectively.We propose the direct integer factorization algorithm to integral sampling ratio and fractional sampling ratio for audio signal sampling rate conversion. The optimal sampling ratio combination for the sampling rate conversion structure between 32 KHz, 44.1 KHz and 48 KHz are discussed in this thesis.

碩士
國立臺灣師範大學
電機工程學系
105
In recent years, due to the rapid development of science and technology, and people's living standards. Portable electronic equipment in its emphasis on convenience and functional improvement, by the community's vast needs. Thanks to the progress of today's development, the current characteristics of portable electronic products gradually toward the light and thin, chip system integrated circuit research and development results also contributed to its purpose to reduce the chip area, saving power consumption, reduce wafer production costs, and Effectively enhance the overall system efficiency, and in the consumer demand for products, is a triangular integral modulator high resolution and non-ideal effect of insensitive and other characteristics, has been in the instrument, audio and communication applications rather widely. In this paper, we propose a Quadruple Sampling Delta-Sigma Modulator. In this architecture, the four-path is used to sample the signal, thereby increasing the sampling frequency of the overall system. And make the integration clock overlapping overlapped with each other. Delta-Sigma Modulator can not only greatly enhance the analog digital signal resolution, but also to reduce the power consumption of the purpose. In the TSMC 0.18 m 1P6M standard CMOS process, the supply voltage is 1.8 V, the system bandwidth of 20 kHz, the equivalent sampling frequency of 10 MHz, the resulting signal to noise ratio of 71.37 dB, the total power consumption of 2.61 mW , The overall area size is 1.45 * 2.46 mm2.