Abstract
Considering the modern risk-oriented approach to auditing, environmental instability, as well as the lack of clear recommendations for conducting selective surveys, improving sampling methods is relevant, updating and new development of methodological tools for conducting selective audits are required; the article substantiates the use of the K-means method as a selective method for constructing an audit sample, special attention was paid to the professional judgment of the auditor and his need to apply K-means clustering.
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Leonov, P.Y., Suyts, V.P., Kotelyanets, O.S., Ivanov, N.V. (2019). K-Means Method as a Tool of Big Data Analysis in Risk-Oriented Audit. In: Younas, M., Awan, I., Benbernou, S. (eds) Big Data Innovations and Applications. Innovate-Data 2019. Communications in Computer and Information Science, vol 1054. Springer, Cham. https://doi.org/10.1007/978-3-030-27355-2_16
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DOI: https://doi.org/10.1007/978-3-030-27355-2_16
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