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dc.contributor.author | Kharisova F. | |
dc.contributor.author | Rakhmanova I. | |
dc.date.accessioned | 2018-09-18T20:26:57Z | |
dc.date.available | 2018-09-18T20:26:57Z | |
dc.date.issued | 2014 | |
dc.identifier.issn | 1818-4952 | |
dc.identifier.uri | https://dspace.kpfu.ru/xmlui/handle/net/139990 | |
dc.description.abstract | Today we face the necessity to find a special approach to validating tax report indexes. That is why it becomes urgent to use sampling for validation. In auditing practice, they apply a statistical (probabilistic) and non-statistical (estimating) approaches to sampling. It is reasonable to use sampling aimed at monetary misstatement check (monetary unit sampling) as a sampling method. In other countries, monetary unit sampling is often called PPS (probability proportional to the size). PPS method consists in selecting according to the cost parameter of a document. That is, the larger the sum, the higher the probability for the document to get into sampling. © IDOSI Publications, 2014. | |
dc.relation.ispartofseries | World Applied Sciences Journal | |
dc.subject | Audit evidences | |
dc.subject | Audit sampling | |
dc.subject | Auditing procedure | |
dc.subject | Monetary method | |
dc.subject | Tax audit Stratification | |
dc.subject | Tax report | |
dc.title | Sampling in tax audit | |
dc.type | Article | |
dc.relation.ispartofseries-issue | 1 | |
dc.relation.ispartofseries-volume | 31 | |
dc.collection | Публикации сотрудников КФУ | |
dc.relation.startpage | 138 | |
dc.source.id | SCOPUS18184952-2014-31-1-SID84896456033 |