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。
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. [
出处
《辽宁工程技术大学学报（社会科学版）》
2001年第1期41-43,共3页
Journal of Liaoning Technical University(Social Science Edition)
关键词
审计抽样
抽样技术
审计风险
Sample in auditing
Sample technique
Auditing risk
