The basis of domestic audit companies' operations is federal rules, which serve as a theoretical and practical basis for conducting audit activity at a rather high professional level. Nowadays, an audit company's objective is to adapt the countrywide regulations, which act as a basis for developing internal standards that include a clear plan of action, an audit technique and work papers. The objective of the research is to justify the improvement of the existing national standard in the context of international standards. The technique of the research includes critical analysis of statutory regulation on audit activities with regard to applying sampling studies both in theory and in practice. Some general regulations are presented by audit sampling, which enables to refine audit procedures without sacrificing the quality of audit, and to claim with greater probability the reliability of information on audit results. The authors' proposals presented in the article may serve as a material for developing and improving relevant regulatory documents on audit. It is possible to apply the formulated proposals in audit organizations' practical activity and in educational institutions under relevant MBA programs. The authors base their main conclusions on the analysis of requirements of national auditing standard no. 16 "Audit sampling". The authors conducted the analysis in parallel with assumptions of International Auditing Standard 530 "Audit sampling and other means of testing". The main findings include developing major approaches to formation of an in-house standard as a practical guide for an auditor who conducts audit in conditions of preserving the audit quality, which is of vital importance in the context of existing requirements.
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