The Application Of Attribute Sampling On Internal Control Of CPA Audit

The history of attribute sampling is abstracted in this paper, and the present audit status is described. Present audit method is worse not only than sampling but also than audit. Three parts research are developed about the status in the paper:At first, the attribute sampling plans used in modern audit are reinforced and corrected. The statistical characteristics of fixed sample size sampling plans are explained.Secondly, as to the standards sampling plans, the concept of inspection expectation are gave using average outgoing quality function and operating characteristics function. This outcome simplified the calculation of standard sampling plans, and provides a convenient way for applying the act.At last, according to the further development of audit sampling, we studied the theory model and operational requirement about importing continuous sampling plans into internal control test. 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.