The Effect of Both the Size and The Type of Statistical Sampling on The Estimates of Simple Linear Regression Equation Coefficients

These papers aim to study the estimation of the simple linear regression equation coefficients using the least square method at different sample sizes and different sampling methods. And so on, the main goal of this research is to try to determine the optimum size and the best sampling method for these coefficients. We used experimental data for a population consist of 2000 students from different schools all over the country. We had changed the sample size each time and calculate the coefficients and then compare these coefficients for different sample sizes with their coefficients of the real population; and the results have been shown that the estimation of the linear regression equation coefficients are close from the real values of the coefficients of the regression line equation for the population when the sample size closes the value (325). As it turns out that the Stratified random sampling with proportional distribution with class sizes gives the best and most accurate results to estimate linear regression equation with least square method.

The role of the joint audit in raising the efficiency of statistical sampling in auditing (A field study in the Syrian business environment)

The study aimed at identifying the method of joint auditing of the financial statements and the stages that must be carried out to complete the audit process using the statistical survey. To achieve this objective, a field study was carried out through the creation of a questionnaire distributed to a sample of practicing auditors according to the Association of Chartered Accountants in Damascus, and then analyzing the results and testing the hypotheses using SPSS. And research found the following results: There is the role of the joint audit in raising the efficiency of the use of a preview qualities in the audit and special evaluation of test results jointly. There is a role for joint auditing in raising the efficiency of the use of the examination of variables in the audit, especially the assessment of relative importance in a joint manner. There is a role for joint auditing in raising the efficiency of determining the size of the sample and the factors affecting it, especially the acceptable risk rate in common. There is the role of the joint audit in reducing the risk of use of statistical sampling in audit, special audit is divided between the auditors' joint accounts on the basis of the applicable auditing or corporate functions business cycles.