摘要
分层审计抽样包括最优分层、确定样本量、总体估计、评估抽样结果等内容 ,通过计算机实现分层抽样 ,可克服计算麻烦。
Stratified audit sampling includes layered optimization, determination of sample size, population estimate, evaluation of sample result, and so on. Realized by computer language, the method can overcome some difficulties, such as calculational trouble and calculational mistake, etc.
出处
《财经理论与实践》
CSSCI
北大核心
2003年第5期78-80,共3页
The Theory and Practice of Finance and Economics
