Penerapan Metode Sampling Audit dan Faktor-Faktor Yang Mempengaruhi Penggunaan Metode Sampling Audit
Kategori: Fakultas Ekonomi
Titin Vegirawati
Universitas IBA Palembang
Abstract
To complete the audit report, auditors must gather sufficient evidence. so that auditors do not have to collect all audit evidence. Auditors can use the sample. There are two main methods that can be used in taking samples, ie non-statistical sampling and statistical sampling. Both public accountant, government auditors and internal auditors in some countries more often used nonstatistical sampling. Hesitations were set aside to use statistical sampling lies in the understanding of the method. Although not yet widely used, auditors have started a lot of training the use of statistical sampling. Because it is believed that the use of statistical sampling does not cause a lot of problems compared to nonstatistical sampling.
Keywords : Audit Evidence, Statistical Sampling, Nonstatistical Sampling.