{"title":"改进审计人员抽样方法在审计检查中的应用","authors":"I. Yeshpanov","doi":"10.55439/eced/vol24_iss3/a26","DOIUrl":null,"url":null,"abstract":"This article discusses the importance and necessity of using auditor selection methods when collecting audit evidence during audits. It is based on the fact that the proposed auditor selection methods are important in obtaining reliable audit evidence. An algorithm for applying statistical methods for selecting auditors was also developed and its practical application was proposed.","PeriodicalId":34819,"journal":{"name":"Journal of Economics Education and Entrepreneurship","volume":"101 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"IMPROVING THE APPLICATION OF AUDITOR SAMPLING METHODS IN AUDIT CHECK\",\"authors\":\"I. Yeshpanov\",\"doi\":\"10.55439/eced/vol24_iss3/a26\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This article discusses the importance and necessity of using auditor selection methods when collecting audit evidence during audits. It is based on the fact that the proposed auditor selection methods are important in obtaining reliable audit evidence. An algorithm for applying statistical methods for selecting auditors was also developed and its practical application was proposed.\",\"PeriodicalId\":34819,\"journal\":{\"name\":\"Journal of Economics Education and Entrepreneurship\",\"volume\":\"101 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-06-30\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Economics Education and Entrepreneurship\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.55439/eced/vol24_iss3/a26\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Economics Education and Entrepreneurship","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.55439/eced/vol24_iss3/a26","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
IMPROVING THE APPLICATION OF AUDITOR SAMPLING METHODS IN AUDIT CHECK
This article discusses the importance and necessity of using auditor selection methods when collecting audit evidence during audits. It is based on the fact that the proposed auditor selection methods are important in obtaining reliable audit evidence. An algorithm for applying statistical methods for selecting auditors was also developed and its practical application was proposed.
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