Methods of Attributive Sampling Research in Audit
AbstractThe article substantiates a necessity to apply statistical approach to formation of auditing sampling. It draws a conclusion about a necessity to regularly conduct, within the framework of internal audit, an attributive sample examination of documents even in the event of complete automation of documents circulation and accounting in a company. The proposed technique allows identification of the volume of sampling and upper limit of accuracy with the use of statistical methods of assessment of the universal set of documents.
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Bibliographic InfoArticle provided by RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics in its journal Business Inform.
Volume (Year): (2013)
Issue (Month): 2 ()
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Web page: http://www.business-inform.net
universal set; sampling; internal audit; statistical method;
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