THE USE OF SAMPLING IN AUDITIG

Abstract

Due to the expansion of the accounting data to be audited,  accountants have to use sampling procedures to save time and money. Two types of sampling are discussed in the  Arabic version of this article: judgement sampling and  statistical sampling.  

Due to the expansion of business firms in both the public  and private sectors, accountants in Libya need to use  sampling procedures. It is recommended that the Libyan  Accounting Institute consider this subject and arrange for a  training program in sampling procedures for Libyan  accountants.