统计抽样技术在审计测试中的应用  

On the Application of Statistical Sampling in Audit

作　　者：郭宪英[1] 王虹[1] 

机构地区：[1]济南大学管理学院会计系,山东济南250022

出　　处：《长春师范学院学报（自然科学版）》2002年第1期29-32,共4页Journal of Changchun Teachers College

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 。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.

关 键 词：统计抽样 审计测试 数理统计 审计工作 固定样本量抽样 变量抽样 

分 类 号：F239[经济管理—会计学] O212.2[经济管理—国民经济]