AUDIT SAMPLE: THE ESSENCE, TYPES, METHODS AND ITS PURPOSE IN CONDUCTING AN AUDIT IN MODERN CONDITIONS
The article examines the essence and role of audit in modern conditions of economic instability, its importance in improving the efficiency of enterprises in modern conditions. The definition of the audit sample is given, the types and methods of its construction are described. The purpose of the audit sample in conducting an audit and the need to apply and improve existing methods of audit sampling in modern conditions are justified.