METHODOLOGICAL ASPECTS OF STRATIFICATION OF AUDIT SAMPLING
The article presents the methodological foundations for construction stratification audit sampling for attribute-based sampling. The sampling techniques of Russian and foreign practice is studied and stratified. The role of stratification in the audit is described. Approaches to construction of the...
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| Format: | Article |
| Language: | Russian |
| Published: |
Plekhanov Russian University of Economics
2016-08-01
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| Series: | Статистика и экономика |
| Subjects: | |
| Online Access: | https://statecon.rea.ru/jour/article/view/112 |
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