| 审计抽样风险及其应用的探讨 |
| |
| 引用本文： | 胡建勋,于翠鸿.审计抽样风险及其应用的探讨[J].辽宁工程技术大学学报(社会科学版),2001,3(1):41-43. |
| |
| 作者姓名： | 胡建勋 于翠鸿 |
| |
| 作者单位： | 中国矿业大学,北京校区,北京,100083 |
| |
| 摘 要： | 本文在分析抽样风险的类型、特征的基础上 ,研究与抽样风险相关联的各个因素之间的相互关系 ,提出了降低抽样风险的对策。
|
| 关 键 词： | 审计抽样 抽样技术 审计风险 |
| 文章编号： | 1008-391X(2001)01-0041-03 |
| 修稿时间： | 2000年12月1日 |
Sample Risk in Auditing & Its Application Research |
| |
| HU Jian-xun,YU Cui-hong.Sample Risk in Auditing & Its Application Research[J].Journal of Liaoning Technical University(Social Science Edition),2001,3(1):41-43. |
| |
| Authors: | HU Jian-xun YU Cui-hong |
| |
| Abstract: | This article studies all relative factors in auditing sample risk and their relation on the basis of detailed analysis of the type and character of auditing sample risk. It brings out the method of reducing sample risk in auditing. |
| |
| Keywords: | Sample in auditing Sample technique Auditing risk |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
