The Application of Monetary Unit Sampling Method in Audit

被引：0
|
作者：
Xu Xiangzhen [1 ]
Liu Yi [1 ]
机构：
[1] Univ Jinan, Sch Management, Jinan 250022, Peoples R China
来源：
RECENT ADVANCE IN STATISTICS APPLICATION AND RELATED AREAS, VOLS I AND II | 2009年
关键词：
Audit; Substantive Tests; Monetary Unit Sampling Method;
D O I：
暂无
中图分类号：
O29 [应用数学];
学科分类号：
070104 ;
摘要：
Although mainstream sampling method is still the physical units sampling methods in the current teaching and learning in schools, the monetary unit sampling method has gradually expanded its scope of application. The paper first talks about the basic principles of the monetary unit sampling method, and then elaborates the advantages and disadvantages of monetary unit sampling method. At last it elaborates the expand application of monetary unit sampling method in substantive tests and in compliance tests.
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页码：895 / 897
页数：3
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