计数检验的抽样程序.审计和先验信息检验的两阶段抽样计划

[中文适用范围]： 本文件规定了按属性进行两阶段（双）抽样计划，以检查离散单位目标总体中不合格品的比例，特别是： a）大量产品中不合格品的比例； b) 内部控制体系（ICS）不合格功能实例的比例； c) 会计分录或记账记录中错报的比例； d) 接受验收测试的实体的不合格测试特征的比例，例如在产品和过程审核中。 在检查成本较高或可能需要第二个样品造成的延迟和不确定性无关紧要的情况下，该计划优于单次抽样计划。 附件 A 至 K 提供了计划、表格和图表所依据的统计理论。 [外文原描述]： This document specifies two-stage (double) sampling plans by attributes for inspection for a proportion of nonconforming items in a target population of discrete units, in particular: a) the proportion of nonconforming items in a lot of product items; b) the proportion of nonconforming function instances of an internal control system (ICS); c) the proportion of misstatements in a population of accounting entries or booking records; d) the proportion of nonconforming test characteristics of an entity subject to an acceptance test, e.g. in product and process audits. The plans are preferable to single sampling plans where the cost of inspection is high or where the delay and uncertainty caused by the possible requirement for second samples is inconsequential. The statistical theory underlying the plans, tables and figures are provided in Annexes A through K.