本文選題：分層抽樣審計(jì) + 符合性抽樣審計(jì)��； 參考：《統(tǒng)計(jì)與決策》2010年20期

【摘要】：符合性抽樣是抽樣審計(jì)的重要組成部分,符合性比例估計(jì)是這種抽樣審計(jì)的主要內(nèi)容。文章根據(jù)勢(shì)函數(shù)與決策規(guī)則的基本原理,對(duì)分層審計(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,包括勢(shì)函數(shù)規(guī)則下審計(jì)對(duì)象符合性比例估計(jì)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)時(shí)的樣本容量等。
[Abstract]:Conformity sampling is an important part of sampling audit, and conformity ratio estimation is the main content of sampling audit. According to the basic principle of potential function and decision rule, this paper discusses the number of samples needed to estimate compliance ratio under stratified audit sampling, including the sample size when estimating compliance ratio of audit object under potential function rule. The sample size of audit object compliance ratio estimation under decision rules.
【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(guó)統(tǒng)計(jì)科學(xué)研究計(jì)劃資助項(xiàng)目(2008LZ028)
【分類(lèi)號(hào)】：F239.1
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本文編號(hào)：1894445