Audit-Specific Calibration of a Sample Evaluation Method Using Computer Modeling.
讨论了审计中利用计算机建模或模拟进行特定抽样的方法，重点评估抽样风险，并介绍了模拟参考分布（SRD）方法在不同审计场景下的适用性及概率与误差评估。
Abstract Discusses audit-specific sampling using computer modeling or simulation. Importance of assessing sampling risk; Use of the simulated reference distribution (SRD) method; Applicability of SRD to different auditing scenarios; Evaluating probabilities and errors.