O optymalizacji rozmiaru próby warstwowej w badaniu wiarygodności sprawozdań
On optimization of stratified sample size for substantive audit procedure

Summary/Abstract: The main purpose of the paper is to construct and solve the optimization problem of determining strati-fied sample size in audit sampling. The size is evaluated in such a way that under fixed risk of incorrect (erroneous) acceptance and fixed risk of incorrect rejection the auditing costs are minimized. It should be noted that the considered audit problem is treated as the task of testing appropriately formulated statistical hypotheses. In general the problem was solved by means of mathematical statistics methods. Particularly, sample size optimization methods well known in survey sampling were adapted. The optimal sample allocation algorithm is the main result of the paper. An example of sample size optimization is presented, as well. In conclusion, the proposed optimization method of the stratified sample evaluation may be useful in finance auditing, because it incorporates assessment of two risks: erroneous rejection and erro-neous acceptance.

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