CONVERGENCE OF INTERNATIONAL AUDIT STANDARDS AND AMERICAN AUDIT STANDARDS REGARDING SAMPLING

Article German OPEN
Chis Anca Oana; Danescu Tatiana;
(2013)
  • Publisher: University of Oradea
  • Journal: Annals of the University of Oradea: Economic Science (issn: 1222-569X, eissn: 1582-5450)
  • Publisher copyright policies & self-archiving
  • Subject: HF5001-6182 | Business | HG1-9999 | sampling, convergence, IAS 530, SAS 39 | Finance
    mesheuropmc: education | health services administration

Abstract: Sampling is widely used in market research, scientific analysis, market analysis, opinion polls and not least in the financial statement audit. We wonder what is actually sampling and how did it appear? Audit sampling involves the application of audit procedur... View more
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