Aspecte privind eşantionarea unităţii monetare în cadrul auditului ciclului de procurări-plăţi

Abstract

The audit practice knows different sampling methods, statistical and non-statistical. One of them is the monetary unit sampling method. This technique is a result of the hyper geometric probability theory, mathematical practices and audit procedures. The method has the advantage of increasing the efficiency of the audit work due to the reduction of the sample size and the time needed to obtain qualitative audit evidences. The method allows to perform tests of controls and tests of details, and evaluate the results from the sample. Also, the auditor has the possibility to evaluate the value errors and to consider the effect of the errors smaller than the sampling interval value, over the estimated error value at the population level.