Admissible error of selection — the maximum value of a mistake (mistakes) in accounting and the reporting of the economic subject found by the auditor during auditor selection within which the auditor still can draw a conclusion on reliability in general of the data which are subject to check during this selection.
The expected selection error — approximate, subjectively value of a mistake (mistakes) in accounting or an of the economic subject which the auditor prior to carrying out auditor selection assumes to find during its carrying out.
risk of the second sort — risk to accept an incorrect hypothesis when the result of selection testifies that the checked set does not contain an essential mistake while set contains an essential mistake.
Risk of selection ( takes place both when testing means of the monitoring system, and when carrying out detailed check of fidelity of reflection in accounting of turns and balance on accounts. In auditor practice distinguish risks of the first and second sort for tests of the monitoring system and check of fidelity of turns and balance on accounts.
Collecting auditor proofs, the auditor rather limited number of methods of their receiving. The main methods are described in the document called "The rule (standard) of auditor activity "Auditor proofs". But the method as that will not give any information for conclusions if not to know, which calculations need to be checked and what are not present in what inventory of acts, assets and what obligations it is necessary to participate. There is a problem of limitation of number of new methods as often in literature only the ways and receptions used when carrying out audit inspections, and these receptions, in turn, are taken from an arsenal of the developed procedures of carrying out audits