METHODOLOGICAL ASPECTS OF STRATIFICATION OF AUDIT SAMPLING

Abstract

The article presents the methodological foundations for construction stratification audit sampling for attribute-based sampling. The sampling techniques of Russian and foreign practice is studied and stratified. The role of stratification in the audit is described. Approaches to construction of the stratification are revealed on the basis of professional judgment (qualitative methods), statistical groupings (quantitative methods) and combinatory ones (complex qualitative stratifications). Grouping of accounting information for the purpose of constructing an optimal stratification and its criteria are proposed. The stratification methods are worked out and tested on the example of ABC-analysis.

Keywords

• стратификация
• аудиторская выборка
• достаточ-ность доказательств
• аудиторский риск
• авс-анализ
• группировка
• stratification
• audit sampling
• sufficiency of evidence
• audit risk
• abc-analysis
• grouping