Presenting Beta Risk to Students.
证明审计中两种控制β风险的样本量确定方法在数学上等价，并用审计术语推导样本量公式，附课堂案例，帮助会计审计教师讲解这一易混淆概念。
Abstract ABSTRACT: Oftentimes statistical sampling techniques are confusing to students. Contributing to this confusion are different approaches taken for the same technique without any reconciliation of the approaches. Two seemingly different approaches taken to include β risk in the determination of sample sizes for variables sampling plans have been proposed in the accounting literature and in auditing texts. The purpose of this article is to prove mathematically the equivalency of these two approaches for controlling β risk and to provide a derivation of the sample size formula using auditing terminology. The article concludes with a case suitable for classroom presentation. Such a demonstration will aid accounting and auditing instructors in presenting a topic that is often confusing to students as well as promote increased understanding of β risk and its control.