Sampling risks based on process capability index 基于过程能力指数的抽样风险研究
It does , however , allow the auditors to measure and control sampling risk 然而,它确实可以使审计师对抽样风险进行计量和控制。
The auditors may specify in advance the sampling risk that they want in their sample results and then compute a sample size that controls sampling risk at the desired level 审计师可以预先设定样本结果中他们期望的抽样风险,然后计算出将抽样风险控制在期望水平的样本容量。
Sampling risk is one of the many types of risks an auditor may face when performing the necessary procedure of audit sampling. Audit sampling exists because of the impractical and costly effects of examining all or 100% of a client's records or books.