The statistical sampling, tool to protect the objectivity and the internal auditors' independence in the cooperative companies

The statistical sampling and their application in the activity the audit in the cooperative companies, respond to certain necessities that from the practical point of view the auditors present in the procedure of selection of the sample. Although this technique is generally little used, keeping in m...

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Bibliographic Details
Main Authors: Jose Almeida Cordero Mederos, Nexys Cabrera Padrón, Idanis Caraballo Castro, Grisel Manso Silva
Format: Article
Language:Spanish
Published: Universidad de Pinar del Río "Hermanos Saíz Montes de Oca" 2015-06-01
Series:Cooperativismo y Desarrollo
Subjects:
Online Access:http://coodes.upr.edu.cu/index.php/coodes/article/view/100