An apparatus and a method for generating a bill of materials for inspection are disclosed. The apparatus for generating a bill of materials for inspection comprises a risk operation module, a data filtering module, and a data outputting module. The risk operation module selects a material risk index, a manufacturer risk index, a laboratory risk index corresponding to a material from the risk database, and decides the risk level according to the material risk index, the manufacturer risk index, and the laboratory risk index. The data filtering module determines whether a material needs to be inspected according to the risk level. The data outputting module selects a material sample from the material, and adds the material sample to the bill of materials for inspection.