A Constrained Cost-Minimization Model for Audit Sample Planning.
提出了一个决策辅助模型，整合审计特定账户时的事实、估计和判断，用于规划最低成本的抽样方案，包括实质性测试和内部控制测试的样本规划。
Abstract Presents a decision-aid model that integrates facts, estimates and judgments related to the audit of a particular account for the purpose of planning minimum-cost sampling applications. Substantive sample planning before final control risk assessment; Test of control sample planning; Planned assessed control risk level; Comparison of solutions for a `standard problem.'