It is impossible to underestimate this method during the work with the client's personnel. If at an oral interrogated the auditor fixes answers on any data carrier (paper, the computer, a dictophone, for receiving written confirmations to a of the checked enterprise special ny sheets or "questionnaires" are issued.
If all these, apparently, formal procedures, the auditor has the basis for a conclusion that the of conducting cash operations on checked is observed. Otherwise the auditor reveals that formal procedure (procedures), which (kotor it by the staff of the enterprise and conducts to weakening of internal control.
When using a statistical method selection randomly (incidentally), without manifestation of preference to these or those elements. In this case the certain procedures which are based on probability theory can be applied to selection.
When using not statistical method selection can be both casual, and not casual (for example, every 100-th record in the account, but further processing of selection with application of probability theory is not made.
It is useful to apply scanning when using selection to adoption of auditor decisions as always there is a of that auditors will not reveal the client's mistake, having chosen the example which is not reflecting all set of articles. It can lead to adoption of the wrong decision by auditors. Auditors reduce auditor risk, scanning articles which did not enter selection.