One of the most effective methods of providing sufficient and relevant auditing information, aimed at reaching the targets of testing and building founded conclusions, is in our view, the auditing sample. Most simple method of sample formation in audit is random selection, whose main and only requirement is to provide for equality of their probability to be comprised in the sample. In order to provide for this requirement, especially for auditing, two methods are envisioned, one of whom is — monetary selection. The advantage of this method consists in, that when applied the attention of the auditor is focused mostly on accounting books with highest figure characteristics, which allows to considerably diminish the risk of non-observance of error significance, and also allows to increase the figures coverage of the tested aggregate, without increasing the size of the sample.