Calculadora de Muestreo NIA 530
Esta calculadora de muestreo está diseñada conforme a los requisitos de la NIA 530 para auditores en Ecuador. Determine el tamaño de muestra necesario para pruebas de detalles y pruebas de controles, aplicando los parámetros específicos de su encargo y reduciendo el riesgo de muestreo a un nivel aceptablemente bajo según exige el párrafo 7 de la NIA 530.
ISA 530 · LIVE
Sample size, defended.
Not just computed.
inputs.conf
methodology.conf
README.md
01// engagement— ISA 530.4
02entity_name=
03fiscal_year_end=
04currency=
05public_interest=
06first_year=
09// method— ISA 530.A4–A14
10sampling.method=
11method.rationale=
Method rationale · ISA 530.A4 documentation
14// parameters— ISA 530.7–8
15confidence_level=
16population=€
17tolerable_misstmt=€ · TM ≤ PM
18expected_misstmt=€ · EM · optional
19confidence.rationale=
20tm.rationale=
21em.rationale=
Parameter rationales · ISA 530.9 documentation
24// finite_population_correction— optional
25population_item_count=items · FPC applied if >10%
30// objective— ISA 530.6 · what you're testing + what counts as error
31assertion_tested=
32misstatement_definition=
Objective · ISA 530.6 what you test + error definition
35// population_completeness— ISA 530.5(f) · population must be complete
36population.definition=
37completeness_test=
38sampling_unit=
Population · definition + completeness test
40// stratification— ISA 530.A8 · optional; reduces variability
No strata defined. Stratification is optional — add strata if population has very different sub-groups (by $ size, risk, or nature).
48stratification.rationale=
Stratification · ISA 530.A8 (optional)
50// selection_method— ISA 530.8 · how items are selected
51selection.method=
52selection.rationale=
Selection method · ISA 530.8
55// evaluation— ISA 530.12–14 · MLE / tainting
56
Evaluation · ISA 530.12–14 MLE / tainting
65// sensitivity— EM ±20% impact on n
Enter population and tolerable misstatement to see sensitivity.
Sensitivity · EM ±20% impact on n
70// method_comparison— MUS vs Classical
Enter inputs to compare methods.
Method comparison · MUS vs Classical
75// risk_flags— 15-rule engine · regulator deficiency patterns
Enter inputs to run risk analysis.
Risk flags · regulator deficiency intelligence
80// conclusion— ISA 530.15 · narrative evaluation
81conclusion.narrative=
82qualitative_factors=
Conclusion · ISA 530.15 narrative + qualitative
previewwp-mus-2026.pdf
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1
Introduce tus datos
Ingresa las cifras de tus estados financieros o estimaciones de planificación.
2
Obtén resultados al instante
Cálculos conformes con las NIA/NIIF con metodología documentada.
3
Exporta a papeles de trabajo
Copia o descarga documentación lista para tu expediente de auditoría.