审计抽样技术应用

Application of Audit Sampling Technology

随着风险导向模式的引入和不断完善，对审计抽样技术在审计实践中应用的科学性及严密性要求越来越高。文章从抽样技术的理论出发，探讨抽样技术在审计实务中的应用，以期提高审计抽样技术的实务应用效果。

With the import and gradually completion of risk oriented mode, people's requirement to the audit sampling technology application into practice becomes higher and higher. Starting from the theory of such technology, the paper concretely discusses the application in audit practice in order to enhance its results.