The Application of Monetary Unit Sampling Method in Audit

摘要：

Although mainstream sampling method is still the physical units sampling methods in the current teaching and learning in schools, the monetary unit sampling method has gradually expanded its scope of application. The paper first talks about the basic principles of the monetary unit sampling method, and then elaborates the advantages and disadvantages of monetary unit sampling method. At last it elaborates the expand application of monetary unit sampling method in substantive tests and in compliance tests.

关键词： Audit Substantive Tests Monetary Unit Sampling Method

作者: XU Xiangzhen LIU Yi

作者单位: School of Management, University of Jinan, Jinan, P.R.China, 250022

会议类型: 国际会议

会议名称: 2009 International Institute of Applied Statistics Studies(2009 国际应用统计学术研讨会)

会议地点: 青岛

会议语种:英文

页码: 1-3

在线出版日期: 2009-07-25（万方平台首次上网日期，不代表论文的发表时间）