Integrate CAATS Technologies into Data Selection and Data Analysis

Coman Marius (), Coman Mihaela Denisa and Munteanu Ciprian Costel
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Munteanu Ciprian Costel: Valahia University of Targoviste, Romania

Valahian Journal of Economic Studies, 2018, vol. 9, issue 1, 29-38

Abstract: This research paper is a study of the application of selection techniques in financial audit, with particular attention to the sampling selection technique, as well as an attempt to find out how to improve them, especially in the current informational context.

Keywords: CAATS; Excel spreadsheet; materiality; sampling technique for confirmation (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:vaecst:v:9:y:2018:i:1:p:29-38:n:3

DOI: 10.2478/vjes-2018-0003

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