Revision and statistical sampling method
Keywords:
The statistical sampling method, the review process, the large size of companies and the multiplicity of their operationsAbstract
This study aims to shed light on the use of the statistical sampling method in the audit process - in light of the large size of companies and the multiplicity of their operations - because of its role in shortening time and reducing costs without sacrificing accuracy and confidence in the final results. Recommendations, the most important of which are: The reviewer, when designing the audit sample, should take into account the objectives of the test and the characteristics of the community from which this statistical sample will be taken.