摘要
统计抽样在审计测试中的应用意义重大。本文介绍了统计抽样的概念 ,统计抽样在审计工作中的意义 。
The significance of sampling is very important.This paper recommends the idea of statistical sampling and the significance of statistical sampling in the auditing work.The examples show how to have a accordant test in interal control system by means of fixed sample size sampling and the testing of estimation of difference in variable sampling was explained by examples.
