CAJ | 학술논문

通过抽样方式开展审计活动是现代审计方法发展的基本方向之一。系统审计抽样因其组织实施起来比较方便,因而在实际工作中得到广泛的应用。从抽样估计精度、调查费用以及统计决策角度对系统审计抽样时的抽样规模进行讨论,主要包括：给定估计允许误差时的抽样规模及在调查费用预算约束和抽样推断损失最小时的系统审计抽样规模等。
통과추양방식개전심계활동시현대심계방법발전적기본방향지일。계통심계추양인기조직실시기래비교방편,인이재실제공작중득도엄범적응용。종추양고계정도、조사비용이급통계결책각도대계통심계추양시적추양규모진행토론,주요포괄：급정고계윤허오차시적추양규모급재조사비용예산약속화추양추단손실최소시적계통심계추양규모등。
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