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- Title
Eşantionarea statistică în auditul financiar pentru estimarea denaturărilor contabile.
- Authors
JABA, Elisabeta; ROBU, Ioan-Bogdan; ROBU, Mihaela-Alina
- Abstract
Forming the audit opinion is based on the audit evidence obtained on the audited financial statements and transactions that led to these statements. Considering that financial, time and human resources restriction do not permit an exhaustive testing of the accounts and classes of transactions, the auditor may apply sampling procedures. The purpose of this study is to estimate the accounting misstatements related to debit balance of the accounts receivable -- customers, using the data on a sample of customers. The study objectives regards determining the sample size of the customers to be verified, extracting the sample using SPSS 20.0 statistical program, estimating accounting misstatements of the debit balance regarding the accounts receivable - customers for the entire population studied.
- Subjects
STATISTICAL sampling; AUDITING; ESTIMATION theory; FINANCIAL statements; CONSUMERS
- Publication
Audit Financiar, 2014, Vol 12, Issue 112, p19
- ISSN
1583-5812
- Publication type
Article