整群抽样审计时样本容量的确定  

The Sample Size Determination based on Decision Rule in Cluster Sampling

作　　者：耿修林[1] 

机构地区：[1]南京大学商学院,邮政编码210093

出　　处：《审计研究》2007年第6期85-88,共4页Auditing Research

摘　　要：整群抽样是抽样审计方法体系中的重要组成部分,在抽样审计活动中有着较为广泛的应用。本文着重从统计决策角度,对整群抽样时样本容量的确定进行了初步讨论。全文主要内容包括:整群样本均值推断时样本容量的确定,整群样本总值推断时样本容量的确定,整群样本比率估计时样本容量的确定。The cluster sampling is one commonly used in the sampling survey, which has important application in auditing investigation at numerous occasions. In this paper, from the perspective of statistical decision as our major rules, we discuss the problem about the sample size determination in cluster sampling audit. The full text of major features in this paper include.sample size determination when estimating parameters, and sample size determination when doing ratio estimation.

关 键 词：抽样审计 整群抽样 样本容量 

分 类 号：F239.1[经济管理—会计学]