КФУ. Карточка публикации. Methodological approaches to the assessing of the quality of audit sampling

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METHODOLOGICAL APPROACHES TO THE ASSESSING OF THE QUALITY OF AUDIT SAMPLING

Форма представления

Статьи в зарубежных журналах и сборниках

Год публикации

2014

Авторы, сотрудники КФУ

Мелещенко Светлана Сергеевна, автор

Усанова Диана Шамилевна, автор

Библиографическое описание на языке оригинала

Meleshenko, S.S., Usanova, D.S. Methodological approaches to the assessing of the quality of audit sampling / Meleshenko, S.S., Usanova, D.S. // Mediterranean Journal of Social Sciences. - 2014. - Vol. 5. - pp.176-179

Аннотация

The main objective of this study is to develop methodology of assessing the quality of the audit sampling. The use of the sampling leads to existence of the risks when an auditor's conclusion, made on the basis of a total sample may be different from the conclusion drawn on the basis of the audit procedures carried out in respect of all population elements. To solve this problem we have created the theoretical model, illustrating the following: the relationship between the audit risk and the methods of the unit?s selection; the relationship between the efficiency of the audit, evaluation of internal control and audit scope; the use of sampling in the audit for internal control testing and substantive procedures.

Ключевые слова

audit, standard, sampling, quality of audit, risk, ISA

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https://repository.kpfu.ru/?p_id=92680

Полная запись метаданных

Поле DC	Значение	Язык
dc.contributor.author	Мелещенко Светлана Сергеевна	ru_RU
dc.contributor.author	Усанова Диана Шамилевна	ru_RU
dc.date.accessioned	2014-01-01T00:00:00Z	ru_RU
dc.date.available	2014-01-01T00:00:00Z	ru_RU
dc.date.issued	2014	ru_RU
dc.identifier.citation	Meleshenko, S.S., Usanova, D.S. Methodological approaches to the assessing of the quality of audit sampling / Meleshenko, S.S., Usanova, D.S. // Mediterranean Journal of Social Sciences. - 2014. - Vol. 5. - pp.176-179	ru_RU
dc.identifier.uri	https://repository.kpfu.ru/?p_id=92680	ru_RU
dc.description.abstract	The main objective of this study is to develop methodology of assessing the quality of the audit sampling. The use of the sampling leads to existence of the risks when an auditor's conclusion, made on the basis of a total sample may be different from the conclusion drawn on the basis of the audit procedures carried out in respect of all population elements. To solve this problem we have created the theoretical model, illustrating the following: the relationship between the audit risk and the methods of the unit?s selection; the relationship between the efficiency of the audit, evaluation of internal control and audit scope; the use of sampling in the audit for internal control testing and substantive procedures.	ru_RU
dc.language.iso	ru	ru_RU
dc.subject	audit	ru_RU
dc.subject	standard	ru_RU
dc.subject	sampling	ru_RU
dc.subject	quality of audit	ru_RU
dc.subject	risk	ru_RU
dc.subject	ISA	ru_RU
dc.title	Methodological approaches to the assessing of the quality of audit sampling	ru_RU
dc.type	Статьи в зарубежных журналах и сборниках	ru_RU