Possibilities of Using the Typical Survey in Audit

Sorin Briciu () and Dimi Ofileanu
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Sorin Briciu: University “1st of December 1918”, Alba Iulia

Ovidius University Annals, Economic Sciences Series, 2015, vol. XV, issue 2, 385-391

Abstract: Due to its undisputed advantages, which make it much more efficient and economic compared to total research, the statistical survey can successfully used in audit. The efficiency of the statistical survey depends, among others, on the size of the sample and the type of survey used. If the survey is properly used then the conclusions are more accurate than in the case of using other methods. The article presents possibilities of applying the typical simple, proportionally and optimally survey (repeated or unrepeated) 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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