西方发达国家在审计中广泛应用随机抽样法,以提高审计效率,节约审计成本。在我国审计工作中引进随机抽样法历史不久,实践经验不多,还有待于探索和实践。随机抽样法是现代审计中一种特有的方法,包括纯随机抽样法、整群随机抽样法、机械随机抽样法、分层抽样法。纯随机抽样工作量太大,整群抽样抽取个体过于集中,机械抽样随机性不高。通过 The developed countries in the western countries widely apply the random sampling method in the audit to improve the audit efficiency and save the audit cost. Shortly after the introduction of the random sampling law history in our country's audit work, there is not much practical experience to be explored and practiced. Random sampling method is a unique method of modern auditing, including pure random sampling method, cluster random sampling method, mechanical random sampling method and stratified sampling method. Purely random sampling workload is too large, cluster sampling to extract the individual is too concentrated, mechanical sampling is not high randomness. by