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抽样调查方法是目前我国搜集统计数据资料的主要方法,但抽样调查的有效性总受抽样误差和非抽样误差的影响。对非抽样误差的理论和方法研究将是审计理论与实践中的一个重要问题,我们有必要对非抽样误差进行全面系统的研究。
The sample survey method is the main method for collecting statistical data in our country at present. However, the validity of the sample survey is always affected by sampling errors and non-sampling errors. The study of theory and method of non-sampling error will be an important issue in audit theory and practice. It is necessary for us to conduct a comprehensive and systematic study on non-sampling error.