Home  Journals  International Accounting  16(166) - 2011 April

Approach difference to standard application with sampling in audit

Available online: 19 April 2011

Subject Heading: AUDIT ACTIVITIES

JEL Classification: 

Different approaches to audit implementation in West countries and in Russia are considered in this article. Opposite approaches to sampling procedures are especially accentuated here. The audit sampling algorithm, comparative description of ISA 530 and Federal rules (standard) of audit 16, methods of sample determination are given through this article. So, the using of audit sampling is difficult but necessary point in such a process as audit. In this case an auditor is required special knowledge and skills which give a possibility to raise audit efficiency at the highest level.

Keywords: audit, sampling audit, sample determination methods

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ISSN 2311-9381 (Online)
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