FEATURES OF STATISTICAL AND NON-STATISTICAL OF SAMPLING PROCEDURES DURING THE AUDIT
Abstract and keywords
Abstract (English):
The article defines the conditions for the application of statistical and non-statistical sampling procedures. Described methods for estimating the expected error in the population. The relationships are presented to assess the significance of the elements in the population remaining after stratification of specific elements

Keywords:
audit sampling, statistical approach, selection of specific elements, general population,stratification, expected error
References

1. Kochinev Yu.Yu. Audit: teoriya i praktika [Tekst] / Yu.Yu. Kochinev. - 5-e izd. - SPb. : Piter, 2010. - 448 s.

2. Kochinev Yu.Yu. Modelirovanie i avtomatizatsiya audita [Tekst] \ Yu.Yu. Kochinev. - SPb. : Izd-vo SPbGPU, 2006. - 148 s.

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