A MINIMUM‐COST AUDIT SAMPLING METHODOLOGY UNDER CONDITIONS OF PREDETERMINED BETA RISK
提出一种在实质性审计测试中确定统计抽样计划的最低成本方法，审计师根据审计证据要求设定β风险，并在该约束下优化抽样成本与后续审计程序成本的权衡。
Abstract This paper presents a minimum‐cost methodology for determining a statistical sampling plan in substantive audit tests. In this model, the auditor specifies β, the risk of accepting an account balance as correct when it is not, according to audit evidence requirements. Using β as a constraint, the auditor then selects a sampling plan to optimize the trade‐off between sampling costs and the costs of follow‐up audit procedures. Tables to aid in this process and an illustration are provided.