第一条　为了规范审计人员的审计抽样行为,提高审计效率,保证审计工作质量,根据《中华人民共和国国家审计基本准则》,制定本准则。第二条　本准则所称审计抽样,是指审计人员从审计对象总体(以下简称总体)中选取一定数量的样本进行测试,并根据测试结果,推断总体特征的一种审计方 Article 1 In order to standardize the auditing staff’s audit sampling behavior, enhance the efficiency of auditing and ensure the quality of auditing work, this Standard is formulated in accordance with the Basic National Auditing Standards of the People’s Republic of China. Article 2 The “audit sampling” as mentioned in the present Guidelines refers to an auditor that auditors select a certain number of samples from the overall audit object (hereinafter collectively referred to as the “overall”) for testing and, based on the test results, infer the overall characteristics