| 高校统计抽样审计的适用范围及其局限性研究 |
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| 引用本文： | 王丽雅.高校统计抽样审计的适用范围及其局限性研究[J].辽宁师范大学学报(自然科学版),2002,25(4):370-371. |
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| 作者姓名： | 王丽雅 |
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| 作者单位： | 辽宁师范大学,计财处,辽宁,大连,116029 |
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| 摘 要： | 审计技术的提高是审计工作现代化的一个重要标志，而统计抽样审计又被认为是现代审计的重要特征，通过对统计抽样的调查及其适用范围和局限性的分析，认为统计抽样审计的高校中的应用，有利于开展计算机审计，提高高校内审的工作效率，加速高校审计工作的现代化。
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| 关 键 词： | 统计抽样审计 范围 局限性 |
| 文章编号： | 1000-1735(2002)03-0370-02 |
| 修稿时间： | 2002年5月25日 |
Study on the Application Extent and Limitation of Statistical Sampling Audition in Institutes of Higher Learning |
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| WANG Li,ya.Study on the Application Extent and Limitation of Statistical Sampling Audition in Institutes of Higher Learning[J].Journal of Liaoning Normal University(Natural Science Edition),2002,25(4):370-371. |
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| Authors: | WANG Li ya |
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| Abstract: | The improvement of auditing technique is an important symbol of the modernization of audition. Statistical sampling audition demonstrates the main characteristics of modern audition. The study of statistical sampling audition and its applications in institutes of higher learning facilitates computer audition, improves the efficiency of audition in instituties of higher learning and accelerates the modernization of audition. |
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| Keywords: | statistical sampling auditing application range limitation |
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