一种新的抽样方法是把数据挖掘技术中的分类、聚类及离群点挖掘等应用到审计风险管理中去。
A new sampling method is proposed, which USES the latest technologies of database. It applies classification rule mining, clustering rule and outlier mining to the management of Audit Risk.
新抽样方法的使用不仅减轻审计人员的负担，而且可以提高审计风险管理的质量。
This new sampling method not only alleviates Auditor's work, but improves the management quality of Audit Risk.
其中概率论是抽样审计建立的基础，数理统计是具体方法形成的理论基础。
The theory of probability is the foundation upon which sample auditing is established and numerical statistics is the theoretical foundation upon which concrete methods come into being.
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