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НОРМАТИВНА РЕГЛАМЕНТАЦІЯ ВИБІРКОВОГО СПОСОБУ В АУДИТІ // Normative regulation of sampling method in auditing

Author

Listed:
  • Бондар, В. П.

    (Державна академія статистики, обліку та аудиту)

Abstract

The analysis of regulations governing the use of sampling method in auditing shown urehulovanosti degree of selective audit. Identifies issues that must be disclosed in the scientific comments on the application of international standards in the practice of the national audit sampling method validation. Проведено аналіз нормативних документів, що регулюють порядок застосування вибіркового способу в аудиті, показано ступінь урегульованості питань вибіркового аудиту. Визначено питання, які повинні бути розкриті у науковому коментарі щодо застосування міжнародних стандартів у практиці вітчизняного аудиту в частині вибіркового способу перевірки.

Suggested Citation

  • Бондар, В. П., 2007. "НОРМАТИВНА РЕГЛАМЕНТАЦІЯ ВИБІРКОВОГО СПОСОБУ В АУДИТІ // Normative regulation of sampling method in auditing," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 9(3).
  • Handle: RePEc:scn:000pbo:72375
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