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Sampling In External Audit – The Monetary Unit Sampling Method


  • E. Dascălu

    (Spiru Haret University, Bucharest, Romania)

  • L. Nasta

    (Bucharest University of Economic Studies, Bucharest, Romania)


This article approaches the general issue of diminishing the evidence investigation space in audit activities, by means of sampling techniques, given that in the instance of a significant data volume an exhaustive examination of the assessed population is not possible and/or effective. The general perspective of the presentation involves dealing with sampling risk, in essence, the risk that a selected sample may not be representative for the overall population, in correlation with the audit risk model and with the component parts of this model (inherent risk, control risk and non-detection risk) and highlights the inter-conditionings between these two models.

Suggested Citation

  • E. Dascălu & L. Nasta, 2016. "Sampling In External Audit – The Monetary Unit Sampling Method," Вестник Киевского национального университета имени Тараса Шевченко. Экономика., Socionet;Киевский национальный университет имени Тараса Шевченко, vol. 12(189), pages 30-36.
  • Handle: RePEc:scn:pnoeeq:189a5

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