Oditor, Vol. VII, No. S01/2021

Milan Malidžan[1], Jelena Avakumović[2], Gordana Radović[3]

Date received: 17.01.2021.
Date accepted:23.04.2021.
UDK: 336.146(497.11)
JEL: M42, M49


In their work, state auditors use a wide range of methods and analyzes, where, in addition to the necessary knowledge in the field of accounting and auditing, serious work experience is also required. When examining account balances and transaction types, different sampling methods are often used. Audit sampling allows the audit evidence to be evaluated during the inspection and an adequate conclusion to be drawn. State auditors use non-statistical and statistical sampling methods in their work. The paper will point out the advantages and disadvantages of the mentioned two sampling methods, as well as the reasons that were crucial for state auditors, using adequate audit evidence, to opt for the optimal variant.

Key words: management, sampling, audit.

[1] Milan Malidžan doctoral student, Profinance d.o.o., Zorana Đinđića Boulevard 121, Belgrade, Republic of Serbia, Email: malidzan@hotmail.com
[2] Associate professor Jelena Avakumović PhD, University „Union – Nikola Tesla“, Faculty of management, Njegoševa no. 1a, 21205 Sremski Karlovci, Republic of Serbia, Email: jelena.avakumovic@famns.edu.rs
[3] Gordana Radović, Educational center, Lazara Sočice nn, Plužine, Republic of Montenegro, Email: radovicgordana1@gmail.com