Opportunity and Necessity in Audit Sampling Non-statistical Sampling Method

摘要

Audit sampling means, according to International Standard on Auditing 530"Audit Sample", applying audit procedures to less than 100% of the items or class of transactions within an account balance. Sampling is used not only in auditing financial statements, but widely in market research, scientific analysis, market analysis, surveys. An ideal situation would involve studying the entire population under investigation. This is impossible in situations where we find large populations of data. Using sampling saves time and effort for the team of auditors. Lower costs for auditors and the audited entity resulting from the application procedures for selected units only, is another advantage of using this technique. The auditor must use professional judgment to assess audit risk and establish appropriate procedures for the transactions and accounts tested. Sampling must ensure a correct opinion of the financial statements. This article studies the non-statistical sampling technique used in testing area suppliers, presenting a selection of sample application based on this method.