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Using Survey Of Series In Audit

Author

Listed:
  • OFILEANU DIMI

    (“1ST OF DECEMBER 1918” UNIVERSITY, ALBA IULIA)

  • CHIRIAC SILVIU CORNEL VIRGIL

    (“1ST OF DECEMBER 1918” UNIVERSITY, ALBA IULIA)

Abstract

The efficiency of financial audit within an entity can be made by applying sampling statistical techniques. International auditing standards offer the possibility to test only part of financial information of an entity by means of different sampling techniques. The article is a rhetorical and practical speculation regarding the methodology and the possibility to apply a statistical survey of series in the research of documents and accounting records.

Suggested Citation

  • Ofileanu Dimi & Chiriac Silviu Cornel Virgil, 2014. "Using Survey Of Series In Audit," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 6, pages 220-224, December.
    • Handle: RePEc:cbu:jrnlec:y:2014:v:6:p:220-224
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    Keywords

    audit; sample; survey of series;
    All these keywords.

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