论审计抽样风险的分析与控制

On the Analyze and Control of Audit Sample Risk

现代审计的一个重要特征就是在测试和评价被审计单位内部控制基础上实行的抽样审计。本文主要分析注册会计师在内部控制测试和实质性测试过程中抽样风险的种类。

This article analyses the kinds, cause of formation and control of sample risk of certified accountants in process of inside control test and materiality test.