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MCDMStatistical Sampling Methods

属性抽样审计

属性抽样是一种统计抽样方法，主要用于测试内部控制的运行有效性。属性抽样不衡量错误造成的金额影响（如实质性抽样），而是回答一个“是/否”问题：“此控制是否存在并按设计运行？”通过确定样本量并对测试结果进行统计评估，审计师可以就控制的有效性得出有说服力的结论。

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属性抽样审计
审计风险模型内部控制评价货币单位抽样

来源

  1. American Institute of Certified Public Accountants (AICPA). (2015). Audit Sampling. AU-C Section 530. AICPA Professional Standards. link ↗
  2. Arens, A. A., Elder, R. J., & Beasley, M. S. (2014). Auditing and assurance services (15th ed.). Pearson Education. link ↗

如何引用本页

ScholarGate. (2026, June 3). Attribute Sampling Framework for Testing Internal Controls. ScholarGate. https://scholargate.app/zh/accounting/attribute-sampling-audit

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货币单位抽样

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ScholarGate — Attribute Sampling in Auditing (Attribute Sampling Framework for Testing Internal Controls). 于 2026-06-15 检索自 https://scholargate.app/zh/accounting/attribute-sampling-audit · 数据集： https://doi.org/10.5281/zenodo.20539026