| 审计抽样 |
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| 引用本文： | 白蔚秋.审计抽样[J].中国注册会计师,2003(9). |
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| 作者姓名： | 白蔚秋 |
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| 摘 要： | 1. Comparison of statistical andnonstatistical samplingA sample is said to be nonstatistical(or judgmental) when the auditors esti-mate sampling risk by using professionaljudgment rather than by using statisticaltechniques. This is not to say thatnonstatistical samples are carelessly se-lected samples. Indeed, both nonstatisticaland statistical audit samples should beselected in a way that they may be ex-pected to allow the auditor to draw validinferences about the population. Inaddition, t…
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AUDIT SAMPLING |
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| Bai Weiqiu.AUDIT SAMPLING[J].The Chinese Certified Public Accountant,2003(9). |
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| Authors: | Bai Weiqiu |
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| 本文献已被 CNKI 万方数据 等数据库收录！ |
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