publication . Article . 2013

CONVERGENCE OF INTERNATIONAL AUDIT STANDARDS AND AMERICAN AUDIT STANDARDS REGARDING SAMPLING

Chis Anca Oana; Danescu Tatiana;
Open Access German
  • Published: 01 Jul 2013 Journal: Annals of the University of Oradea: Economic Science (issn: 1222-569X, eissn: 1582-5450, Copyright policy)
  • Publisher: University of Oradea
Abstract
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 procedures to less than 100% of items within an account balance or class of transactions. Nowadays the technique is indispensable, the economic entities operating with sophisticated computer systems and large amounts of data. Economic globalization and complexity of capital markets has made possible not only the harmonization of international accounting standards with the national ones, but also the conve...
Subjects
free text keywords: sampling, convergence, IAS 530, SAS 39, Business, HF5001-6182, Finance, HG1-9999
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