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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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