Research on the Use of Statistical Sampling in Audit
With the rapid development of science and technology, audit is raising the status increasingly. Audit sample is including statistical sampling and non-statistical sampling. The paper is about the use of statistical sampling in audit practice, talks about its theory, technology and methods. It firstly talks about the sampling theory in audit, and then the difference between statistical sampling and non-statistical sampling and the relationship between statistical sampling and the professional judgment. Second, it reveals the scope of application of statistical sampling and requirements, and at last, it gives the conclusion. The views will do some help for the audit staff when they are doing sample audit.
Statistical Sampling Non-statistical Sampling Theory Audit
XU Xiangzhen XU Wei
School of Management, University of Jinan, Jinan, P.R.China, 250022
国际会议
2008年国际应用统计学术研讨会(2008 International Institute of Applied Statistics Studies)
烟台
英文
1-4
2008-08-14（万方平台首次上网日期，不代表论文的发表时间）