分层抽样技术在应收账款审计中的应用

The Application of Streaming-sampling Technique in the Auditing of Receivables

随着审计业务量日益加大 ,统计抽样在中国审计中的应用会逐渐增多 ,本文旨在说明如何使用分层抽样技术提高应收账款审计的效率。

With an increase of auditing operation, statistical sampling will be increasingly employed in China's auditing practice. This essay aims to illustrate the way to raise efficiency in the auditing of receivables by using streaming-sampling technique.