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Possibilities of Using Simple Random Survey in Audit

Dimi Ofileanu and Chiriac Silviu Cornel Virgil ()
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Chiriac Silviu Cornel Virgil: University “1 Decembrie 1918”, Alba Iulia

Ovidius University Annals, Economic Sciences Series, 2015, vol. XV, issue 1, 866-871

Abstract: The success of any everyday life activity is related to the consumption of resources that it involves. The audit needs that too and uses sampling methods in drawing conclusions concerning the entire population researched. The article presents the possibilities of using simple random survey in the audit of accounting documents and records.

Keywords: audit; sample; random survey (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2015
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