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KV #19905-9705 PR dated 02.04.2013.

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BUSINESS INFORM №2-2013

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42

Section: Accounting and Auditing
UDC 657.92 (477)
Andrenko O. A., Mordovtsev S. M.
Methods of Attributive Sampling Research in Audit (p. 200 - 203)

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
Fig.: 2. Tabl.: 1. Formulae: 3. Bibl.: 8.

Andrenko Olena A. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Financial and Economic Safety, Account and Audit, O. M. Beketov National University of Urban Economy in Kharkiv (17 Marshala Bazhanova Str., Kharkіv, 61002, Ukraine)
Email: [email protected]
Mordovtsev Sergii M. – Candidate of Sciences (Engineering), Associate Professor, Associate Professor, Department of Higher Mathematics, O. M. Beketov National University of Urban Economy in Kharkiv (17 Marshala Bazhanova Str., Kharkіv, 61002, Ukraine)
Email: [email protected]

Article is written in Russian
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Reference to this article:
Andrenko, Olena A., and Mordovtsev, Sergii M. (2013) “Methods of Attributive Sampling Research in Audit.” Business Inform 2:200–203.


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