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.
引用
收藏
页码：895 / 897
页数：3
相关论文
共 50 条
  • [41] AUDIT SAMPLING - DEALING WITH THE PROBLEMS
    AKRESH, AD
    TATUM, KW
    JOURNAL OF ACCOUNTANCY, 1988, 166 (06): : 58 - &
  • [42] AUDIT SAMPLING - A PRACTICAL APPROACH
    WARREN, CS
    YATES, SVN
    ZUBER, GR
    JOURNAL OF ACCOUNTANCY, 1982, 153 (01): : 62 - &
  • [43] Audit and assessment of sampling systems
    Smith, PL
    CHEMOMETRICS AND INTELLIGENT LABORATORY SYSTEMS, 2004, 74 (01) : 225 - 230
  • [44] REAL RISKS IN AUDIT SAMPLING
    TEITLEBAUM, AD
    ROBINSON, CF
    JOURNAL OF ACCOUNTING RESEARCH, 1975, 13 : 70 - 91
  • [45] APPLICATION OF MATRIX SAMPLING TO METHOD OF PAIR COMPARISONS
    OLSON, MA
    JOURNAL OF EDUCATIONAL MEASUREMENT, 1978, 15 (01) : 49 - 52
  • [46] A METHOD OF SAMPLING THE LITTORAL MACROFAUNA AND ITS APPLICATION
    GERKING, SD
    ECOLOGY, 1957, 38 (02) : 219 - 226
  • [47] Compressive sampling in computed tomography: Method and application
    Hu, Zhanli
    Liang, Dong
    Xia, Dan
    Zheng, Hairong
    NUCLEAR INSTRUMENTS & METHODS IN PHYSICS RESEARCH SECTION A-ACCELERATORS SPECTROMETERS DETECTORS AND ASSOCIATED EQUIPMENT, 2014, 748 : 26 - 32
  • [48] Optimal monetary and audit policy with imperfect taxation
    Arbex, Marcelo
    Turdaliev, Nurlan
    JOURNAL OF MACROECONOMICS, 2011, 33 (02) : 327 - 340
  • [49] A new method for technology valuation in monetary value: procedure and application
    Park, Y
    Park, G
    TECHNOVATION, 2004, 24 (05) : 387 - 394
  • [50] COMPARISON OF SIEVE SAMPLING WITH RANDOM AND CELL SAMPLING OF MONETARY UNITS
    WURST, J
    NETER, J
    GODFREY, J
    STATISTICIAN, 1989, 38 (04): : 235 - 249
12345