USING SURVEY OF SERIES IN AUDIT

The efficiency of financial audit within an entity can be made by applying sampling statistical techniques. International auditing standards offer the possibility to test only part of financial information of an entity by means of different sampling techniques. The article is a rhetorical and practical speculation regarding the methodology and the possibility to apply a statistical survey of series in the research of documents and accounting records.

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Year of publication:	2014
Authors:	DIMI, OFILEANU ; VIRGIL, CHIRIAC SILVIU CORNEL
Published in:	Annals - Economy Series. - Facultatea de Ştiinţe Economice şi Gestiunea Afacerilor, ISSN 1844-7007. - Vol. 6.2014, December, p. 220-224
Publisher:	Facultatea de Ştiinţe Economice şi Gestiunea Afacerilor
Subject:	audit \| sample \| survey of series

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Extent:	application/pdf
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10011156900