Metody výběru vzorku v auditu

This thesis addresses the issue of sampling in auditing, with a focus on comparing selected sampling methods. The aim of the thesis is to assess their suitability for verifying accounting data based on predetermined evaluation criteria. The theoretical section defines the basic principles of auditing, audit risk, and sampling, including the characteristics of individual statistical and non-statistical methods. The practical section focuses on applying selected methods to a model inventory dataset, creating two error distribution scenarios with the same total value but different structures. The individual methods are then compared in terms of time required, statistical accuracy, the structure of the selected sample, and the estimate of total error, including the impact on the audit conclusion.