%0 Journal Article
%T The application of variable sampling method in the audit testing of insurance companies' premium income
%A Jovkovi£¿ Biljana
%A Ljubisavljevi£¿ Sne£¿ana
%J Industrija
%D 2012
%I Economics institute
%X The aim of this paper is to present the procedure of audit sampling using the variable sampling methods for conducting the tests of income from insurance premiums in insurance company 'Takovo'. Since the incomes from the insurance premiums from vehicle insurance and third-party vehicle insurance have the dominant share of the insurance company's income, the application of this method will be shown in the audit examination of these incomes - incomes from VI and TPVI premiums. For investigating the applicability of these methods in testing the income of other insurance companies, we shall implement the method of variable sampling in the audit testing of the premium income from the three leading insurance companies in Serbia, 'Dunav', 'DDOR' and 'Delta Generali' Insurance.
%K confidence interval
%K estimated population value
%K variable sampling
%K risk of incorrect acceptance
%K risk of incorrect rejection
%U http://scindeks.ceon.rs/article.aspx?artid=0350-03731204195J