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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
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    References listed on IDEAS

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    1. Frankel, Jeffrey A & Rose, Andrew K, 1998. "The Endogeneity of the Optimum Currency Area Criteria," Economic Journal, Royal Economic Society, vol. 108(449), pages 1009-1025, July.
    2. Roland Vaubel, 1976. "Real exchange-rate changes in the European community: The empirical evidence and its implications for European currency unification," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), vol. 112(3), pages 429-470, September.
    3. Robert Barro & Silvana Tenreyro, 2007. "Economic Effects Of Currency Unions," Economic Inquiry, Western Economic Association International, vol. 45(1), pages 1-23, January.
    4. von Hagen, Jurgen & Neumann, Manfred J M, 1994. "Real Exchange Rates within and between Currency Areas: How Far Away Is EMU?," The Review of Economics and Statistics, MIT Press, vol. 76(2), pages 236-244, May.
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