抽样风险

然而，它确实可以使审计师对抽样风险进行计量和控制。

It does , however , allow the auditors to measure and control sampling risk .

审计抽样风险的量化控制

Quantity control of audit sampling risk

对审计抽样风险控制的探讨

The Probe of How to Vontrol the Risk of Audit Sampling

论审计抽样风险的分析与控制

On the Analyze and Control of Audit Sample Risk

做好查核计划以控制非抽样风险；

Make audit plan to control non-sample risks ;

基于过程能力指数的抽样风险研究

Sampling Risks Based on Process Capability Index

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 .

最后，以某汽车发动机曲轴生产线加工过程为例进行了抽样风险分析。

Finally , sampling risks were analyzed by the case of process machining crank shaft of automobile engine .

而由抽样风险确定的抽样方案直接关系到加工过程质量控制和检验成本控制等加工效率问题。

Moreover sampling plan determined by the factors such as sampling risks was related to the process efficiencies including process quality control and inspection cost control .

从统计学的角度出发，对抽样风险的产生，影响和控制三方面展开了讨论，并导出了控制α风险和β风险的公式。

The generation , influence and control of audit sampling risk are discussed from statistic point of view , and the formula to control α risk and β risk is deducted .

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 .

产品抽样检验的风险与科学的抽样方法

Risk of Random Sampling Examination of Products and Scientific Sampling Methods

有关统计方法、抽样程序和风险评估方法的规定；

Provisions on relevant statistical methods , sampling procedures and methods of risk assessment ;

一次计数抽样检验的风险分析

Venture Analysis of Sampling Inspection

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 .

采用统计抽样以降低抽样风险；

Adopt sample statistics to reduce the sample risk ;

随着审计基础由账项基础发展到风险控制基础，审计方法由详细审计发展到以内部控制为基础的抽样审计，审计风险便不可避免的发生了。

Because of the audit basis changed from account basis to risk control basis and the approach of audit changed from detailed audit to sampled audit based inner control , the audit risk happened inevitability .

如何抽样才科学合理，人们却普遍认识不足，对于抽样的风险概念更是缺乏了解。

Generally , it is lack to recognize how to conduct a scientific / reasonable sampling , including the concept of risk of sampling .