Characteristic of audit sampling volume calculation definition methods and methods of selecting of its elements
Автор: Grabovets L.I., Karagyaur M.A.
Журнал: Форум молодых ученых @forum-nauka
Статья в выпуске: 5-1 (21), 2018 года.
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In this article was made accent on audit sampling significance as one of the most importance tools in audit conducting. Audit quality and minimization of audit risk in respect of erroneous opinion and auditor's conclusion in fact depend upon rational formed audit sampling. Authors summarized different calculation methods of ways to choice and quantity of audit sampling elements.
Audit, audit sampling, non-statistical sampling, population, sampling risk, statistical sampling, audit risk, inherent risk, control risk, expected error, sampling unit, tolerable error
Короткий адрес: https://sciup.org/140282561
IDR: 140282561
