Methods of Attributive Sampling Research in Audit

Andrenko Yelena A. and Mordovtsev Sergey M. ()
Additional contact information
Andrenko Yelena A.: Kharkiv National Academy of Municipal Economy
Mordovtsev Sergey M.: Kharkiv National Academy of Municipal Economy

Business Inform, 2013, issue 2, 200_203

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.

Keywords: universal set; sampling; internal audit; statistical method (search for similar items in EconPapers)
Date: 2013
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.business-inform.net/pdf/2013/2_0/200_203.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:idp:bizinf:y:2013:i:2:p:200_203

Access Statistics for this article

Business Inform is currently edited by Ponomarenko Vladimir S.

More articles in Business Inform from RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics
Bibliographic data for series maintained by Khaustova Viktoriia ().