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Possibilities of Using the Typical Survey in Audit

Author

Listed:
  • Sorin Briciu

    (University “1st of December 1918”, Alba Iulia)

  • Dimi Ofileanu

    (University “1st of December 1918”, Alba Iulia)

Abstract

Due to its undisputed advantages, which make it much more efficient and economic compared to total research, the statistical survey can successfully used in audit. The efficiency of the statistical survey depends, among others, on the size of the sample and the type of survey used. If the survey is properly used then the conclusions are more accurate than in the case of using other methods. The article presents possibilities of applying the typical simple, proportionally and optimally survey (repeated or unrepeated) in the audit of accounting documents and records.

Suggested Citation

  • Sorin Briciu & Dimi Ofileanu, 2015. "Possibilities of Using the Typical Survey in Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 385-391, May.
    • Handle: RePEc:ovi:oviste:v:xv:y:2015:i:2:p:385-391
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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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