المراجعة و أسلوب العينة الإحصائية

الملخص EN

Aimed at the researcher during his research to measure factors that affect in use technique of statistical sampling in process of auditing, and research found a set of conclusions: Statistical sampling provider of us with many advantages, from these advantages that result of sampling is objectively & reality & enable of make an assessment which prior to sampling size depending on an objective basis ,& provide us with an estimate of sample error & unique way to discharge conclusions Fora wide range of data without comprehensive examination and help of us to saving of time with reducing of cost for benefit of auditing client as well as statistical sampling make that process of auditing is rewarding Appearance of problems in application of statistical sample for the external auditors in Gaza Strip represented in method of choose the sample plan that appropriate with target of choice, identify each of community size which under study & appropriating size of sample, selecting of sampling elements in manner that ensure the safety of representation for society which has withdrawn from it, as well as post evaluation for results of sample.