| 基于扩展审计博弈的动态均值估计抽样方法 |
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| 引用本文： | 朱佳俊,覃朝勇.基于扩展审计博弈的动态均值估计抽样方法[J].技术经济,2014(4):94-98. |
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| 作者姓名： | 朱佳俊 覃朝勇 |
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| 作者单位： | [1]江南大学商学院,无锡江苏214122; [2]上海交通大学安泰经济与管理学院,上海200240 |
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| 基金项目： | 中央高校基本科研业务费专项资金资助项目“不完全信息下审计风险模型及应用研究”（JUSRP1071）; 国家自然科学基金项目“物理与价值变质的产品供应链库存优化与协调模型研究”（71261002） |
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| 摘 要： | 针对均值估计抽样方法的缺陷,以审计风险为中心,将扩展审计博弈与审计抽样相结合,提出了一种改进的均值估计抽样方法。该方法解决了审计风险计量、审计抽样的系统性决策问题,可帮助审计师在不确定条件下进行策略分析与选择,提高了均值估计抽样的可靠性和适用性。最后,用实例演示均值估计抽样过程以证实该方法的有效性。
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| 关 键 词： | 均值估计抽样 审计抽样 审计博弈 误差分析 审计风险 |
Dynamic Mean Per Unit Sampling Method Based on Extended Audit Game |
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| Institution: | Zhu Jiajun , Qin Chaoyong (1. School of Business,Jiangnan University,Wuxi Jiangsu 214122,China; 2. Antai College of Economics ＆ Management, Shanghai Jiaotong University, Shanghai 200240,China) |
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| Abstract: | According to the drawback of mean per unit（MPU）sampling method,this paper combines extended audit game with statistical sampling,and proposes an improved method with audit risk as the center to improve the reliability and applicability of MPU sampling.This method could solve systematic decision-making problems of audit risk measurement and audit sampling,and help auditors analyze and select strategies under the uncertain condition.Finally,it uses an example concerning practical problems to demonstrate the process of dynamic MPU sampling and confirms the effectiveness of this method. |
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| Keywords: | mean per unit sampling audit sampling audit game error analysis audit risk |
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