SAMPLING IN EXTERNAL AUDIT - THE MONETARY UNIT SAMPLING METHOD

This article approaches the general issue of diminishing the evidence investigation space in audit activities, by means of sampling techniques, given that in the instance of a significant data volume an exhaustive examination of the assessed popula¬tion is not possible and/or effective. The general...

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Bibliographic Details
Main Authors: E. Dascalu, L. Nasta
Format: Article
Language:deu
Published: Publishing Center "Kyiv University" 2016-12-01
Series:Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка
Subjects:
Online Access:http://bulletin-econom.univ.kiev.ua/wp-content/plugins/download-attachments/includes/download.php?id=8074