本文選題：符合性抽樣審計(jì) + 整群抽樣審計(jì)��； 參考：《統(tǒng)計(jì)與決策》2010年23期

【摘要】：運(yùn)用抽樣調(diào)查開展審計(jì)活動(dòng),是現(xiàn)代審計(jì)業(yè)務(wù)組織的一個(gè)基本方向。符合性比例估計(jì)是符合性抽樣推斷的主要內(nèi)容。文章根據(jù)勢函數(shù)與決策規(guī)則的基本原理,對(duì)整群審計(jì)抽樣下的符合性比例估計(jì)時(shí)所需要的樣本數(shù)目進(jìn)行了討論,內(nèi)容包括:勢函數(shù)規(guī)則下審計(jì)對(duì)象符合性比例估計(jì)整群抽樣時(shí)的樣本容量,決策規(guī)則下審計(jì)對(duì)象符合性比例估計(jì)整群抽樣時(shí)的樣本容量等。
[Abstract]:Using sampling survey to carry out audit activities is a basic direction of modern audit business organization. Conformance proportion estimation is the main content of conformance sampling inference. According to the basic principle of potential function and decision rule, the number of samples required in the estimation of conformance ratio under cluster audit sampling is discussed. Under the rule of potential function, the audit object's compliance ratio estimates the sample size of the whole group sampling, and the compliance ratio of the audit objects under decision rules estimates the sample size of the whole group sampling.

【作者單位】： 南京大學(xué)商學(xué)院;
【基金】：教育部人文社會(huì)科學(xué)研究資助項(xiàng)目(09YJAZH041) 全國統(tǒng)計(jì)科學(xué)研究計(jì)劃資助項(xiàng)目(2008LZ028)
【分類號(hào)】：F239.1
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本文編號(hào)：1837033