IDEAS home Printed from https://ideas.repec.org/a/idp/bizinf/y2013i2p200_203.html
   My bibliography  Save this article

Methods of Attributive Sampling Research in Audit

Author

Listed:
  • Andrenko Yelena A.

    (Kharkiv National Academy of Municipal Economy)

  • Mordovtsev Sergey M.

    (Kharkiv National Academy of Municipal Economy)

Abstract

The 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.

Suggested Citation

  • Andrenko Yelena A. & Mordovtsev Sergey M., 2013. "Methods of Attributive Sampling Research in Audit," Business Inform, RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics, issue 2, pages 200-203.
    • Handle: RePEc:idp:bizinf:y:2013:i:2:p:200_203
    as

    Download full text from publisher

    File URL: https://www.business-inform.net/pdf/2013/2_0/200_203.pdf
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:idp:bizinf:y:2013:i:2:p:200_203. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Khaustova Viktoriia (email available below). General contact details of provider: https://www.business-inform.net .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.