Statistical Instruments Used In The Audit Process
AbstractThis study is about the importance of statistical instruments in the audit process. No theory has any value without a practical finality. If we are not using adequate tools and technologies to highlight the importance of the audits from a practical standpoint, we wouldn’t be able to improve on the audit systems. As in any emerging field we need a lot of feedback. The process starts by developing a theory, applying the theory in the field, analyzing the results, make needed changes and corrections, and then, if necessary, revise the theory. Thru this kind of process the statistical audit instruments (tools) are at the foundation of theories, analysis, continuing a cycle meant to bring improvements in this field. Considering that we can not analyze the whole audit process, the most utilized technique is poll-ing. In order for the results to be correct we need to ensure that we have a fair representation both as subject and as scale. We also have to keep in mind the human error margin. All the results are being analyzed by an auditor, who needs to be objective and very careful in handling the data. It is the audi-tor’s ultimate responsibility to ensure that the final conclusions drawn at the end of the audit process are correct and provide useful information to the customers."
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Bibliographic InfoArticle provided by Alexandru Ioan Cuza University, Faculty of Economics and Business Administration in its journal Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi.
Volume (Year): 2010SE (2010)
Issue (Month): (july)
Contact details of provider:
Postal: Universitatea Al. I. Cuza; B-dul Carol I nr. 22; Iasi
Phone: 004 0232 201070
Fax: 004 0232 217000
Web page: http://anale.feaa.uaic.ro/anale/
More information through EDIRC
audit; statistical instruments;
Find related papers by JEL classification:
- C44 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods: Special Topics - - - Operations Research; Statistical Decision Theory
- H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
- M42 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Auditing
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