Abstract

Audit sampling technology is widely used in practical work due to its advantages of convenient and efficient efficiency, but it also has its disadvantages, producing audit sampling risk, which is divided into excessive trust risk and misuse risk. This paper borrows the accounts receivable data of Sichuan Star Electric Power Company, adopts the monetary unit sampling method to further understand and consider the audit sampling technology, and finally puts forward suggestions on the control means of audit sampling risk.

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