متطلبات استخدام اسلوب المعاينة الاحصائية وفقا لمعيار التدقيق الدولي و الجزائري530

الملخص EN

The researchpaperaims to show the importance of using the statisticalsamplingmethodat the externalauditor, according to the perspective of the international and Algerian standard auditing 530, sothatthrough the research, the basic concept of the statisticalsamplewasidentified and how to use itwith the externalauditor and the extent of the statisticalmethod'seffectiveness as a tool for measuring Outputs, and throughresearch, a set of experimentalresults has been reached, perhaps the mostprominent of whichis the accuracy of mathematicalanalysis in drawing conclusions and adjustingitbased on the mathematicalmethod in collecting and analyzing data, alongwith the speed of performance of an externalauditor in analyzing and formulatingresults.