The Audit Statistical Sampling Techniques And The Design And Operation

As for the rapid development of economy of our country and the coming of digit time, the huge amount of data in various business and corporations demand a higher request for the work of audit. The national and social audit faces the being audited with vast and large amount of data and information. But the time for the audit personnel is limited and they have to face more responsibility and risk. The traditional audit, relying on the experience of the auditing workers, could hardly cope with the rapid development of social and economic development. Especially the deepened audits on government budgets, financial banks, and corporations based on reality. Under such situation, it is impossible for the auditing workers to audit all accounting data in given time and answer the true-false questions for the audited objects' assets, debts, and losses. If non-traditional sampling statistics is used for auditing, it will be easy to operate, but it is high risky and hard to make a comment on the whole. However, if sampling statistics is adopted for auditing, it will highly increase it efficiency and reduce the cost.According the actual condition in our country, the thesis applies theory to practice with a view of theories and experience abroad, uses the theory of probability and mathematical statistics for the analysis. The author studies how to combine statistics with audit theory, how to couple the mathematical models, actual steps to the codes, and how to make the statistics sampling simple and practical in the auditing. And according to the above suggests some standards and parameters for the audit in our country.Practice makes perfect. The research project underwent a lot of tests and practical uses in real audit cases. And we repeatedly tested the techniques and methods of audit statistical sampling, listen to suggestions and comments of the auditing workers. At the same time a vast data collection was carried out in site, and provided large amount basic information for the thesis. Through the research and study enough data information of cases were cumulated for the writing of the thesis, and the correctness of project was verified in practice.