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Possibilities of Using Simple Random Survey in Audit

Author

Listed:
  • Ofileanu Dimi

    (University “1 Decembrie 1918”, Alba Iulia)

  • Chiriac Silviu Cornel Virgil

    (University “1 Decembrie 1918”, Alba Iulia)

Abstract

The success of any everyday life activity is related to the consumption of resources that it involves. The audit needs that too and uses sampling methods in drawing conclusions concerning the entire population researched. The article presents the possibilities of using simple random survey in the audit of accounting documents and records.

Suggested Citation

  • Ofileanu Dimi & Chiriac Silviu Cornel Virgil, 2015. "Possibilities of Using Simple Random Survey in Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 866-871, May.
  • Handle: RePEc:ovi:oviste:v:xv:y:2015:i:1:p:866-871
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    More about this item

    Keywords

    audit; sample; random survey;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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