NECESSITY OF AUDIT SAMPLING IN THE AUDIT OF FINANCIAL STATEMENTS. NON-STATISTICAL SAMPLING VERSUS STATISTICAL SAMPLING

To be necessary means to be useful, indispensable for a particular purpose. To what extent is the samplingmethod necessary in the audit of financial statements? This paper aims to answer the question, why is samplingimportant, following the advantages and disadvantages of the two known sampling meth...

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Bibliographic Details
Main Author: CHIŞ ANCA-OANA
Format: Article
Language:English
Published: Academica Brâncuşi 2013-06-01
Series:Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
Subjects:
Online Access:http://www.utgjiu.ro/revista/ec/pdf/2013-03/7_Chis%20Anca%20Oana.pdf