PREDICTIVE PERVERSITY EVALUATION OF INFORMATION IN THE ENTIRE POPULATION WITH THE USE OF MONETARY METHOD
Journal: AUDITOR
Volume 5 № 3
, 2019
Rubrics: THEORY AND PRACTICE OF AUDIT
Authors:
1.
Peter the Great St. Petersburg Polytechnic University
(Graduate School of Industrial Economics, professor)
Sankt-Peterburg, St. Petersburg, Russian Federation
Sankt-Peterburg, St. Petersburg, Russian Federation
Type:
Article
Pages:
from 16
to 20
Status:
Published
Received:
13.03.2019
Accepted:
01.04.2019
Published:
01.04.2019
Subject area:
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Language:
Russian
Keywords:
audit, statistical sampling procedures, cash method, monetary method improvement.
Abstract (English):
Th e shortcomings of the known monetary method in the use of sample statistical procedures in the audit are analyzed. It is shown that at equal absolute values of distortions of fi nancial information, the use of the monetary method can lead to diff erent results in diff erent conditions. A modifi cation of the monetary method that resolves these shortcomings is proposed.
Th e shortcomings of the known monetary method in the use of sample statistical procedures in the audit are analyzed. It is shown that at equal absolute values of distortions of fi nancial information, the use of the monetary method can lead to diff erent results in diff erent conditions. A modifi cation of the monetary method that resolves these shortcomings is proposed.
Keywords:
audit, statistical sampling procedures, cash method, monetary method improvement.
audit, statistical sampling procedures, cash method, monetary method improvement.
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