In order to generate valid conclusions on which the audit opinion expressed in the opinion, the auditor should obtain appropriate and adequate audit evidence. To gather audit evidence the auditor in developing the audit procedures to determine the appropriate methods for selecting items for testing, the main ones being: 100% - ing the study, the selection of individual elements and audit sampling. The decision regarding the use of one or a combination of several methods always depends on the particular circumstances and is accepted on the basis of audit risk and the effectiveness of the audit. One of the most effective methods to provide sufficient appropriate audit evidence to achieve the objectives of testing is, in our opinion, the audit sample.