ПРИЛОЖЕНИЕ НА ИЗВАДКОВИЯ ПОДХОД ПРИ ОДИТА ВЪРХУ ОБЩЕСТВЕНИТЕ ПОРЪЧКИ
SAMPLING APPLICATIONS IN AUDITING OF PUBLIC PROCUREMENT PROCESSES

Summary/Abstract: The paper aims to analyze the sampling of public procurement processes used by the National Audit Office of the Republic of Bulgaria. The sampling method is used for selection of public procurement processes to be subjected to auditing. Sampling affects the number of public procurement procedures subject to auditing and aims to draw adequate opinion and objective conclusion regarding all public procurement procedures awarded by the contracting authority. The author has defined the characteristics of statistical and non-statistical sampling and analyzed the selection criteria used by the auditing authority. Based on the results of the analysis the author has outlined some problems related to the applications of the sampling methods as well as possibilities for expanding the scope of auditing procedures.

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