Amostragem estatística e não estatística (abordagem)


Olá, pessoal. Um assunto muito cobrado em provas de auditoria é o tema amostragem. Dentro dele, é importante saber as diferenças e peculiaridades entre amostragem estatística e amostragem não estatística (trataremos disso em um outro momento).

Basicamente, por agora, saiba e reconheça: é cabível tanto a amostragem estatística, quanto a amostragem não estatística.

Amostragem é a ação em que você coleta parte de indivíduos / elementos de uma população (trinta livros de uma pilha de 100, por exemplo), tira conclusões sobre essa porção (de 30) e busca extrapolar as suas descobertas à toda a população (tanto para os indivíduos / elementos que você coletou – 30, quanto para aqueles que não selecionou – os 70 livros).

É uma forma de trabalhar quando há uma população gigante e pouco tempo ou recursos para analisar a sua totalidade. Lembre-se: amostragem tem a ver com amostra (parte do todo). Amostra grátis é porque a organização cedeu uma parte do seu estoque.

Várias normas tratam sobre essa abordagem. Então, é importante ficar atento ao que elas determinam. Por exemplo, a NBC TA – de auditoria independente traz:

NBC TA 530 – AMOSTRAGEM: A4. A amostragem de auditoria permite que o auditor obtenha e avalie a evidência de auditoria em relação a algumas características dos itens selecionados de modo a concluir, ou ajudar a concluir sobre a população da qual a amostra é retirada. A amostragem em auditoria pode ser aplicada usando tanto a abordagem de amostragem não estatística como a estatística.

Veja uma questão da CESPE/CEBRASPE que trata disso:

QUESTÃO CERTA: A amostragem em auditoria pode ser aplicada usando tanto a abordagem de amostragem não estatística como a estatística. 

Veja outra norma que reconhece a possibilidade de empregar ambas as abordagens:


Errado – NBCT 11 – Ao usar métodos de amostragem estatística ou não estatística, o auditor deve projetar e selecionar uma amostra de auditoria, aplicar a essa amostra procedimentos de auditoria e avaliar os resultados da amostra, de forma a proporcionar evidência de auditoria suficiente e apropriada.

Também é importante ficar atento aos métodos quando da seleção da amostra: – Na seleção de amostra devem ser considerados:

a) seleção aleatória;

b) seleção sistemática, observando um intervalo constante entre as transações realizadas; e

c) seleção casual, a critério do auditor, baseada em sua experiência profissional.

Veja uma questão errada da CESPE / CEBRASPE que busca limitar os métodos existentes:

QUESTÃO ERRADA: Na execução de procedimentos de auditoria, o uso da amostragem se restringe à amostragem estatística, que consiste essencialmente na seleção aleatória dos itens que comporão a amostra.

O trecho “consiste essencialmente” maculou a assertiva.

Ainda que você encontre outra dica mais completa, aqui, em nossa página, sobre esse tópico, adianto que é importante saber que existem vários métodos. Veja alguns deles:

(a) Seleção aleatória;

(b) Seleção sistemática;

(c) Amostragem de unidade monetária;

(d) Seleção ao acaso;

(e) Seleção de bloco.

Tratamos de modo mais detalhado sobre eles em uma outra oportunidade.

Resumo: cabe tanto a amostragem / abordagem estatística quanto a não estatística.


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