摘要
由于审计抽样风险的控制涉及到注册会计师抽样的效率和效果,对审计结论的做出有较大的影响,因而在实际审计工作中量化控制审计风险显得很有必要。从统计学的角度出发,对抽样风险的产生,影响和控制三方面展开了讨论,并导出了控制α风险和β风险的公式。使得注册会计师在抽取样本前就能对审计抽样风险进行一个量化的控制。
The control of audit sampling risk concerns the efficiency and effect of audit, and has great impact on audit conclusion, so it is necessary to control audit sampling risk in quantity. The generation,influence and control of audit sampling risk are discussed from statistic point of view, and the formula to control α risk and β risk is deducted. So the auditor can control audit sampling risk before sampling.
出处
《北京机械工业学院学报》
2002年第4期74-78,共5页
Journal of Beijing Institute of Machinery
