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Klasyczne techniki próbkowych badań wiarygodności w rewizji finansowej

100%
Holda A.
Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie
|
2012
|
issue 877
5-16
EN
One problem in auditing at present is the need to apply statistical sampling in practice. Statistical sampling is not separate from the process of auditing financial statement but has grown out of the development of the global economy and the dimensions of economic activity. The crux of variable sampling in auditing is introduced in this study. Classical variable sampling methods (MPU method, difference method, ratio method) are presented in detail while our analysis considers the advantages and disadvantages of individual techniques. The extrapolations of mistakes affirmed in the sample on populations are also presented.
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