属性抽样

对CPA审计内部控制测试中属性抽样的探讨

The Application of Attribute Sampling on Internal Control of CPA Audit

本文对属性抽样的发展历程进行了归纳，对审计抽样的现状进行了描述，得出了目前审计中运用的抽样方法还只是统计中初级的标准型抽样。

The history of attribute sampling is abstracted in this paper , and the present audit status is described .

为未来审计的属性抽样发展提供了理论基础。

The apply fields of kinds of continuous sampling plans in controlling test are also explored in this paper , which supplied the theory basic for the further development of audit attribute sampling in future .

为了能估计流量总体统计属性，抽样样本需要具有统计随机性。

And in order to estimate the character of traffic statistics , the traffic sample should be random in statistics .

对于属性区域内部的定量属性抽样值，则建立了抽样值的相关函数表达式。

Correlation functions between sample values in attribute data are used to measure data sampling errors quantitatively .

衡量中国农村的经济发展，需要规定一种统一的定量属性的标准。对于属性区域内部的定量属性抽样值，则建立了抽样值的相关函数表达式。

Therefore , a uniform quantitative standard should be stipulated to measure the economic development in the rural areas . Correlation functions between sample values in attribute data are used to measure data sampling errors quantitatively .