| Abstract [eng] |
4. Which - statistical and nonstatistical sampling method to use depends on several reasons: auditor's professional competence, practice, the size of the company and its activity, the size of audited objects and the in complexity, the circumstances during audit, etc. International audit practice confirmed that the auditor, before choosing the statistical or nonstatistical sampling method, first should evaluate certain circumstances, and whether these methods will bring reliable and sufficient evidence, and to evaluate the cost of these methods. 5. The use of the statistical sampling method is limited by absence of audit methodology. Auditors know not enough about the statistical sampling methods and how to use them during auditing certain objects. It is recommended in audit processes to use three steps of the statistical sampling method: 1) preparation for research, 2) control performed sampling and obtained results, 3) analysis and usage of the results. In each step, certain tasks are performed. These tasks allow obtaining a sufficient and reliable audit evidence. |
