基于扩展审计博弈的动态均值估计抽样方法

Dynamic Mean Per Unit Sampling Method Based on Extended Audit Game

针对均值估计抽样方法的缺陷,以审计风险为中心,将扩展审计博弈与审计抽样相结合,提出了一种改进的均值估计抽样方法。该方法解决了审计风险计量、审计抽样的系统性决策问题,可帮助审计师在不确定条件下进行策略分析与选择,提高了均值估计抽样的可靠性和适用性。最后,用实例演示均值估计抽样过程以证实该方法的有效性。

According to the drawback of mean per unit（MPU）sampling method,this paper combines extended audit game with statistical sampling,and proposes an improved method with audit risk as the center to improve the reliability and applicability of MPU sampling.This method could solve systematic decision-making problems of audit risk measurement and audit sampling,and help auditors analyze and select strategies under the uncertain condition.Finally,it uses an example concerning practical problems to demonstrate the process of dynamic MPU sampling and confirms the effectiveness of this method.