抽样风险是指注册会计师根据样本得出的结论,可能不同于如果对整个总体实施与样本相同的审计程序得出的结论的风险。
... 是指详细 的实质性测试未能发现重大差错的风阻 · (6)抽样风险(Sampling Risk): 抽样风险(Samplin (6)抽样风险 (Sampling Risk): 审计人员根据样本测试所 得的结论偏离对整体进行测试所得结论的风险。 得的结论偏离对整体进行测试所得结论的风险 。
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而由抽样风险确定的抽样方案直接关系到加工过程质量控制和检验成本控制等加工效率问题。
Moreover sampling plan determined by the factors such as sampling risks was related to the process efficiencies including process quality control and inspection cost control.
第二个原因在于信用衍生产品的大量增长,它们给予投资者在国债市场抽样的能力,从而使得投资者只暴露于他们觉得有吸引力的精确风险之下。
A second reason is the massive growth of credit derivatives, which has given investors the ability to sample the debt markets so as to get exposure to the precise risks they find attractive.
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.
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