IMPROVEMENT OF THE AUDIT OF LEASING TRANSACTIONS THROUGH THE USE OF THE METHOD OF EXTRAPOLATION
Keywords:
extrapolation method, stratification method, audit sample, international financial reporting standards, lessor's audit, lessee's auditAbstract
This article examines the methods of selective audit, such as extrapolation and stratification. The effectiveness of the use of extrapolation in the audit of credit and leasing companies has been studied and proved mathematically. Conclusions are also drawn and solutions are proposed for effective and correct audit results.
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