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本文认为,只要稽查人员掌握一定的统计抽样知识、能够驾驭查账的局面,就可以推广运用抽样审计,提高税务稽查的效率,达到事半功倍的效果。
This paper argues that as long as inspectors have some knowledge of statistical sampling and can control the situation of checking accounts, they can promote the use of sampling auditing to improve the efficiency of tax inspection and achieve a multiplier effect.