审计抽样

Hopkinson压杆测试技术探讨论贝叶斯决策理论法在审计抽样测试中的应用

Discussion on Hopkinson Bar Test Method ; The Application of Bayesian Decision Theoretic Approach To Audit Sampling

对审计抽样风险控制的探讨

The Probe of How to Vontrol the Risk of Audit Sampling

论贝叶斯决策理论法在审计抽样测试中的应用

The Application of Bayesian Decision Theoretic Approach To Audit Sampling

论审计抽样风险的分析与控制

On the Analyze and Control of Audit Sample Risk

审计抽样风险的量化控制

Quantity control of audit sampling risk

审计抽样技术应用

Application of Audit Sampling Technology

本文对属性抽样的发展历程进行了归纳，对审计抽样的现状进行了描述，得出了目前审计中运用的抽样方法还只是统计中初级的标准型抽样。

The history of attribute sampling is abstracted in this paper , and the present audit status is described .

装备审计抽样作为审计技术，在装备审计工作中发挥着重要作用。

As it is the audit technology , the equipment audit sampling plays an important role in the equipment audit .

随着风险导向模式的引入和不断完善，对审计抽样技术在审计实践中应用的科学性及严密性要求越来越高。

With the import and gradually completion of risk oriented mode , people 's requirement to the audit sampling technology application into practice becomes higher and higher .

由于审计抽样风险的控制涉及到注册会计师抽样的效率和效果，对审计结论的做出有较大的影响，因而在实际审计工作中量化控制审计风险显得很有必要。

The control of audit sampling risk concerns the efficiency and effect of audit , and has great impact on audit conclusion , so it is necessary to control audit sampling risk in quantity .

注册会计师在审计抽样的基础根据获取的审计证据对财务报表的合法性和公允性发表意见，带有一定的主观性，风险由此而生。

Based on sampling , Certified Public Accountants express their views about the legitimacy and fairness of financial legitimacy according to the obtained audit evident . It is kind of objective and causes the risk .

审计抽样技术是风险导向型审计的重要技术和方法，也是审计决策支持系统的关键技术，其在审计决策支持系统中的应用效果直接关系到审计的效率和效果。

Audit sampling is an important technology and method of risked based audit and a key technology in ADSS development , and how it is applied in ADSS will influence the efficiency and effectiveness of auditing directly .

审计抽样是根据现代数学原理，从审计对象总体中抽取一部分样本进行审查，以样本的审查结果来推断审计对象总体情况。

The audit sampling , according to the modern mathematical principle , is to choose a part of sample from the total audit object to be examined , and then based on the examining result of the sample , the total circumstance of the audit object is predicted .

现代审计是抽样审计，存在一定程度的风险。

Modern audit is kind of sampling audit , which involves certain risks .

装备审计不同抽样方法适用条件研究

Study on the Applied Condition of the Different Sampling Methods of Equipment Audit

审计数据抽样分析系统开发

Development of an Audit Data Sampling Analysis System

介绍了一种审计数据抽样分析系统的开发方案。

The development project of a kind of audit data sampling analysis system is introduced .

而采用审计统计抽样方法，则可以大幅度提高审计效率，降低成本，达到审计目的。

However , if sampling statistics is adopted for auditing , it will highly increase it efficiency and reduce the cost .

从形式上看，政府审计风险包括抽样风险、报告风险和处理处罚风险；

In the sense of forms , it includes sample risk , report risk and disposal risk .

为未来审计的属性抽样发展提供了理论基础。

The apply fields of kinds of continuous sampling plans in controlling test are also explored in this paper , which supplied the theory basic for the further development of audit attribute sampling in future .

本文通过对审计测试和审计抽样的分析性描述，探讨了应用统计学中的参数估计与检验方法在审计测试中的应用模型。

The article describes the auditing test and auditing sampling analytically and discusses the application model of Parameter Estimate & Test of Applied Statistics in auditing test .

其中人工审计主要方法为抽样审计，人工审计相对滞后且费时费力，而抽样审计则存在盲目性，漏洞较多。

The main audit method of artificial audit is artificial sampling audit , the artificial audit is lag and time consuming , while sampling audit exists blindness and lugs .

实施阶段的职业判断包括：对审计证据的判断、审计抽样的判断及在主要的交易和账户余额审计中的判断。

The implementation phase of the audit professional judgments include : judgments of audit evidence , audit sampling judgments and in major transactions and account balance audit judgments .

文章从抽样技术的理论出发，探讨抽样技术在审计实务中的应用，以期提高审计抽样技术的实务应用效果。

Starting from the theory of such technology , the paper concretely discusses the application in audit practice in order to enhance its results .