对审计抽样中两个问题的思考

Reflection on the Two Questions in Audit Sampling

审计抽样是一项技术性很强的方法，我国许多民间审计人员，在操作应用之时感到比较困难，有许多障碍，如系统抽样、随机抽样时如何查随机数表、如何确定抽样间隔等等。文中就此类问题进行探讨。

Audit sampling is a method needing higher technique.Many certified public accountants feel it difficult to operate the method.There are many difficulties in how to check random data form,how to establish sampling interval and so on in system sampling and random sampling.