Statistical sampling methods of independent audit firms while collecting evidence

This paper examine that companies in Turkey which makes independent auditing while they collect evidence based on auditing in terms of how companies use statistical sampling and when companies use statistical sampling which methods are used according to the standardization of independent auditing sampling (BDS530) of Turkey Auditing Standardizations by using interview methods. Also a questionnaire is prepared to hold a view about which collecting evidence techniques are used with statistical sampling by independent auditing companies, in this manner, do companies which uses statistical sampling know advantages of statistical sampling and disadvantages of non-statistical sampling. The questionnaire is conducted to 146 independent auditing companies in Turkey. 36 companies responded to questionnaire and 5 of them are biggest companies which operate in Turkey. During assessment, firstly in order to discriminate companies as biggest ones and others, numbers of personnel, number of auditor and etc. are considered, then all of them are assessed together due to reach conclusions. Research methods emphasize that if sample is not wide, it is enough to reach 20 % of population in descriptive researches. Thus it can be said that 24.7% of population which are companies represent overall according to result of study. Keywords: collecting evidence techniques, sampling, statistical sampling techniques, advantages of statistical sampling techniques, disadvantages of non-statistical sampling techniques.