摘要
从概率论和数理统计对抽样审计产生和发展的作用来说明数学是审计理论基础之一。其中概率论是抽样审计建立的基础,数理统计是具体方法形成的理论基础。
The hypothesis that maths is one of the basic theories of auditing is enunciated from the perspective of the theory of probability and numerical statistics on the emergence and development of sample auditing. The theory of probability is the foundation upon which sample auditing is established and numerical statistics is the theoretical foundation upon which concrete methods come into being.
出处
《咸阳师范学院学报》
2003年第6期69-70,共2页
Journal of Xianyang Normal University
关键词
理论基础
抽样审计
概率论
数理统计
theoretical foundation
sample auditing
mathematical theory of probability
numerical statistics
