%0 Journal Article
%T Methods of Attributive Sampling Research in Audit §®§Ö§ä§à§Õ§Ú§Ü§Ñ §Ñ§ä§â§Ú§Ò§å§ä§Ú§Ó§ß§à§Ô§à §Ó§í§Ò§à§â§à§é§ß§à§Ô§à §Ú§ã§ã§Ý§Ö§Õ§à§Ó§Ñ§ß§Ú§ñ §Ó §Ñ§å§Õ§Ú§ä§Ö
%A Andrenko Yelena A.
%A Mordovtsev Sergey M.
%J Business Inform
%D 2013
%I Kharkiv National University of Economics
%X The article substantiates a necessity to apply statistical approach to formation of auditing sampling. It draws a conclusion about a necessity to regularly conduct, within the framework of internal audit, an attributive sample examination of documents even in the event of complete automation of documents circulation and accounting in a company. The proposed technique allows identification of the volume of sampling and upper limit of accuracy with the use of statistical methods of assessment of the universal set of documents. §°§Ò§à§ã§ß§à§Ó§Ñ§ß§Ñ §ß§Ö§à§Ò§ç§à§Õ§Ú§Þ§à§ã§ä§î §á§â§Ú§Þ§Ö§ß§Ö§ß§Ú§ñ §ã§ä§Ñ§ä§Ú§ã§ä§Ú§é§Ö§ã§Ü§à§Ô§à §á§à§Õ§ç§à§Õ§Ñ §Ü §æ§à§â§Þ§Ú§â§à§Ó§Ñ§ß§Ú§ð §Ñ§å§Õ§Ú§ä§à§â§ã§Ü§à§Û §Ó§í§Ò§à§â§Ü§Ú. §³§Õ§Ö§Ý§Ñ§ß §Ó§í§Ó§à§Õ §à §ß§Ö§à§Ò§ç§à§Õ§Ú§Þ§à§ã§ä§Ú, §Ó §â§Ñ§Þ§Ü§Ñ§ç §Ó§ß§å§ä§â§Ö§ß§ß§Ö§Ô§à §Ñ§å§Õ§Ú§ä§Ñ, §â§Ö§Ô§å§Ý§ñ§â§ß§à §á§â§à§Ó§à§Õ§Ú§ä§î §Ñ§ä§â§Ú§Ò§å§ä§Ú§Ó§ß§å§ð §Ó§í§Ò§à§â§à§é§ß§å§ð §á§â§à§Ó§Ö§â§Ü§å §Õ§à§Ü§å§Þ§Ö§ß§ä§à§Ó §Õ§Ñ§Ø§Ö §á§â§Ú §å§ã§Ý§à§Ó§Ú§Ú §á§à§Ý§ß§à§Û §Ñ§Ó§ä§à§Þ§Ñ§ä§Ú§Ù§Ñ§è§Ú§Ú §Õ§à§Ü§å§Þ§Ö§ß§ä§à§à§Ò§à§â§à§ä§Ñ §Ú §å§é§Ö§ä§Ñ §ß§Ñ §á§â§Ö§Õ§á§â§Ú§ñ§ä§Ú§Ú. §±§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§Ö§ß§ß§Ñ§ñ §Þ§Ö§ä§à§Õ§Ú§Ü§Ñ §á§à§Ù§Ó§à§Ý§ñ§Ö§ä §à§á§â§Ö§Õ§Ö§Ý§Ú§ä§î §à§Ò§ì§Ö§Þ §Ó§í§Ò§à§â§Ü§Ú §Ú §Ó§Ö§â§ç§ß§Ú§Û §á§â§Ö§Õ§Ö§Ý §ä§à§é§ß§à§ã§ä§Ú §ã §Ú§ã§á§à§Ý§î§Ù§à§Ó§Ñ§ß§Ú§Ö§Þ §ã§ä§Ñ§ä§Ú§ã§ä§Ú§é§Ö§ã§Ü§Ú§ç §Þ§Ö§ä§à§Õ§à§Ó §à§è§Ö§ß§Ú§Ó§Ñ§ß§Ú§ñ §Ô§Ö§ß§Ö§â§Ñ§Ý§î§ß§à§Û §ã§à§Ó§à§Ü§å§á§ß§à§ã§ä§Ú §Õ§à§Ü§å§Þ§Ö§ß§ä§à§Ó.
%K universal set
%K sampling
%K internal audit
%K statistical method
%K §Ô§Ö§ß§Ö§â§Ñ§Ý§î§ß§Ñ§ñ §ã§à§Ó§à§Ü§å§á§ß§à§ã§ä§î
%K §Ó§í§Ò§à§â§Ü§Ñ
%K §Ó§ß§å§ä§â§Ö§ß§ß§Ú§Û §Ñ§å§Õ§Ú§ä
%K §ã§ä§Ñ§ä§Ú§ã§ä§Ú§é§Ö§ã§Ü§Ú§Û §Þ§Ö§ä§à§Õ
%U http://www.business-inform.net/pdf/2013/2_0/200_203.pdf