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The Sample Size Determination in Audit Systematic Sampling Based on the Statistical Power Rule and Decisionmaking Principle |
GENG Xiu-Lin |
School of Business, Nanjing University |
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Abstract Sampling is one of the major directions in the development of modern auditing. Systemic audit sampling is widely used for its convenience. The sample size with tolerable errors, that with limited budget and least errors, etc. in systemic audit sampling can be determined through estimated precision of sampling, investigation fees and statistic decisionmaking.
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