USING SURVEY OF SERIES IN AUDIT

Dimi Ofileanu and Chiriac Silviu Cornel Virgil
Additional contact information
Chiriac Silviu Cornel Virgil: “1ST OF DECEMBER 1918” UNIVERSITY, ALBA IULIA

Annals - Economy Series, 2014, vol. 6, 220-224

Abstract: 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.

Keywords: audit; sample; survey of series (search for similar items in EconPapers)
Date: 2014
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.utgjiu.ro/revista/ec/pdf/2014-06/43_Ofileanu,%20Chiriac.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2014:v:6:p:220-224

Access Statistics for this article

More articles in Annals - Economy Series from Constantin Brancusi University, Faculty of Economics Contact information at EDIRC.
Bibliographic data for series maintained by Ecobici Nicolae ( this e-mail address is bad, please contact ).