Acta academica karviniensia 2022, 22(1):45-61 | DOI: 10.25142/aak.2022.004

Stratifikovaný výber vzoriek v štatutárnom audite

Hugo Hýbl, Břetislav Andrlík, Lucia Formanová

Mendelova univerzita v Brně, Provozně ekonomická fakulta, Zemědělská 1, 613 00 Brno

Within this article, the reader reads about the possibilities of processing stratified sampling in the MS Excel program. The subject stratified sampling is performed by means of a table, which stratifies the population on the basis of predefined formulas created by one of the authors of the article. The application of specific audit procedures is intended for small audit entities that use MS Excel to perform sampling, or for those audit entities that would like to ensure a change in the procedures for performing specific audit procedures on audit engagements through the use of other sampling methods that these audit firms usually don´t use. The procedure is also applicable to audit entities that would like to adjust the performance of sampling, within the stratified selection, with the knowledge gained by studying the article in question. In its practical part, this article will focus on the detailed procedure of sampling in the created tool, which is the stratification table. The introduction of the article focuses on the description of individual procedures and theoretical starting points performed in the process of a statutory audit, performance of audit tests and selection of samples, in which the article is based primarily on International Standards on Auditing (ISA) and manuals from the International Federation of Accountants (IFAC) and Deloitte Audit, which are provided by these organizations in cooperation with the Chamber of Auditors of the Czech Republic (KAČR).

Klíčová slova: audit, audit tests, ISA standards, IFAC, sampling, stratification.

JEL classification: M41, M42

Vloženo: 30. listopad 2020; Revidováno: 28. prosinec 2020; Přijato: 18. květen 2022; Zveřejněno: 25. květen 2022  Zobrazit citaci