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Statistical Instruments Used In The Audit Process


  • Atanasiu Pop

    () (Babes-Bolyai University, Faculty of Economics and Business Administration, Cluj-Napoca, Romania)

  • Claudia Urdari

    () (Babes-Bolyai University, Faculty of Economics and Business Administration, Cluj-Napoca, Romania)


This 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."

Suggested Citation

  • Atanasiu Pop & Claudia Urdari, 2010. "Statistical Instruments Used In The Audit Process," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 2010, pages 63-68, july.
  • Handle: RePEc:aic:journl:y:2010:v:se:p:63-68

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    More about this item


    audit; statistical instruments;

    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; Personnel Economics - - Accounting - - - Auditing


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