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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 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 th rough 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.
This research deals with the study and analysis the issue of planning and designing statistical sampling plan in specifications and how to use in monitoring and control industrial products quality in the light of the relationship between the producer and the consumer by examining certain quantities of production based on criteria pre defined in order to judgement on the batch viability to reach an acceptable quality level or not. The acceptance preview concept involves on examination of materials and parts of the external source, product examination in its different parts and final examination for the product by one customer or more, by using American system (MIL-STD-105E) and tables of (Dodge and Roming) which related with statistical sampling plans. This research shows theoretical and practical how to design statistical sampling plans to adjust the industrial products quality and its application in products quality control of Jood company for assembling electrical tools using statistical program (SPSS). The study concludes to results confirm that the company doesn't have an application of statistical techniques in quality control and limited to measuring the output quality characteristics in the laboratory without a clear scientific method in examine batches such as designing statistical sampling plan. Jood company has certificates of Syrian and European standards of quality control so it had to be a recommendation for the company in application the scientific statistical sampling techniques in all production stages and training the staff on its application using specialists in the field of quality with plans showing the place and the time of doing sampling and determine sampling points in different production stages in order to promote the company with its products and provide products almost free of defects which qualifies the company to competition in foreign markets, not local.
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