Sankt-Peterburg, St. Petersburg, Russian Federation
The article defines the conditions for the application of statistical and non-statistical sampling procedures. Described methods for estimating the expected error in the population. The relationships are presented to assess the significance of the elements in the population remaining after stratification of specific elements
audit sampling, statistical approach, selection of specific elements, general population,stratification, expected error
1. Kochinev Yu.Yu. Audit: teoriya i praktika [Tekst] / Yu.Yu. Kochinev. - 5-e izd. - SPb. : Piter, 2010. - 448 s.
2. Kochinev Yu.Yu. Modelirovanie i avtomatizatsiya audita [Tekst] \ Yu.Yu. Kochinev. - SPb. : Izd-vo SPbGPU, 2006. - 148 s.