Audito atrankos būdų ir metodų taikymo galimybių tyrimas

Abstract

Sampling is one of the most important audit procedures, to be used in almost everyone audit. The main advantage of this proced ure – saving time, and the disadvantage – the risk of bringing the wrong opinion on the basis of the sampling results. The auditor may choose both statistical and non - statistical sampling approach and a variety of sample selection methods. Their applicabil ity is determined by a number of factors. The aim of the research – to analyse audit sampling approach and methods to reveal their strengths and weaknesses and application. The analysis of situation showed that the statistical sampling approach and its me thods have more advantages: as used in statistical calculations, more precisely defined sampling size, gives more accurate results possible extrapolation of the results. Therefore, this approach can be used by beginners. However, statistical approach is mo re expensive. Using the non - statistical approach the auditor relies on the experience and knowledge of this qualifications. Auditor, in order to substantiate his proposal using non - statistical sampling approach required very strong evidences. Non - satistica l sampling approach is used when used by the company auditor to carry out audits of information and experience gained. In this case, the results are difficult to apply for a population. In addition, the auditors often tend to make the wrong decisions when using non - statistical sampling. Summing up the results it can be concluded that the statistical or non - statistical sampling approach of choice is determined by the specific circumstances, the availability of reliable and sufficient evidence of sampling and execution costs.