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MCDMStatistical Sampling Methods

货币单位抽样

货币单位抽样（MUS）是一种广泛应用于审计实质性测试的统计抽样方法，它从账户总体中选择个体美元金额，而不是个体交易。这种方法在测试财务报表余额的正确性方面特别有效，因为大额项目自动包含在样本中的频率更高，从而能够有效地检测出重大错报。

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货币单位抽样
审计中的分析程序属性抽样审计审计风险模型

来源

  1. American Institute of Certified Public Accountants (AICPA). (2015). Audit Sampling. AU-C Section 530. AICPA Professional Standards. link ↗
  2. Leslie, D. A., Teitlebaum, A. D., & Anderson, R. J. (1982). Dollar unit sampling: A practical guide for auditors. Copp Clark Pitman. link ↗

如何引用本页

ScholarGate. (2026, June 3). Monetary Unit Sampling for Substantive Testing in Auditing. ScholarGate. https://scholargate.app/zh/accounting/monetary-unit-sampling

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属性抽样审计

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ScholarGate — Monetary Unit Sampling (Monetary Unit Sampling for Substantive Testing in Auditing). 于 2026-06-15 检索自 https://scholargate.app/zh/accounting/monetary-unit-sampling · 数据集： https://doi.org/10.5281/zenodo.20539026