KFU. Card publication. Methodological approaches to the assessing of the quality of audit sampling

KAZAN
FEDERAL UNIVERSITY

- RUS
- 中文
- ES

METHODOLOGICAL APPROACHES TO THE ASSESSING OF THE QUALITY OF AUDIT SAMPLING

Form of presentation

Articles in international journals and collections

Year of publication

2014

Authors, employees of KFU

Meleshhenko Svetlana Sergeevna, author

Usanova Diana Shamilevna, author

Bibliographic description in the original language

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

Annotation

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.

Keywords

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

Please use this ID to quote from or refer to the card

https://repository.kpfu.ru/eng/?p_id=92680&p_lang=2

Full metadata record

Field DC	Value	Language
dc.contributor.author	Meleshhenko Svetlana Sergeevna	ru_RU
dc.contributor.author	Usanova Diana Shamilevna	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/eng/?p_id=92680&p_lang=2	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	Articles in international journals and collections	ru_RU