试论审计抽样的统计学原理——属性抽样

A Discussion on Statistics Theory of Audit Sample——Attributes Sample

本文以审计实质重于统计方法的观点,研究统计抽样原理如何适从审计实务的要求,实现两个学科理论的输出和引进的科学对接。

Based on the viewpoint that audit substance is more important than statistics method,this article studies how statistics sample theory adapts to audit practice. It also scientifically connects the output and input of these two disciplines.