| 统计抽样技术在审计测试中的应用 |
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| 引用本文： | 郭宪英,王虹. 统计抽样技术在审计测试中的应用[J]. 长春师范学院学报, 2002, 0(2) |
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| 作者姓名： | 郭宪英 王虹 |
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| 作者单位： | 济南大学管理学院会计系 山东济南250022(郭宪英)，济南大学管理学院会计系 山东济南250022(王虹) |
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| 摘 要： | 统计抽样在审计测试中的应用意义重大。本文介绍了统计抽样的概念 ,统计抽样在审计工作中的意义 ,分别举例说明了固定样本量抽样在控制测试和变量抽样差异估计在实质性测试中的应用
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| 关 键 词： | 统计抽样 审计 测试 |
On the Application of Statistical Sampling in Audit |
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| GUO Xian ying,WANG Hong. On the Application of Statistical Sampling in Audit[J]. Journal of Changchun Teachers College, 2002, 0(2) |
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| Authors: | GUO Xian ying WANG Hong |
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| Abstract: | The significance of sampling is very important.This paper recommends the idea of statistical sampling and the significance of statistical sampling in the auditing work.The examples show how to have a accordant test in interal control system by means of fixed sample size sampling and the testing of estimation of difference in variable sampling was explained by examples. |
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| Keywords: | satistical audit testing |
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