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SM ISO690:2012 БАЛАН, Игорь. Методика определения аудиторской выборки с помощью случайного и систематического отбора. In: Economie. : Lucrări ştiinţifice, 1-2 ianuarie 2010, Chişinău. Chişinău: 2010, Vol. 25 (1), pp. 231-235. ISBN 978-9975-64-193-7. |
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Economie. Vol. 25 (1), 2010 |
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Simpozionul "Simpozionului ştiinţific internaţional" Chişinău, Moldova, 1-2 ianuarie 2010 | ||||||
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Pag. 231-235 | ||||||
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In order to form well-founded conclusions on which is based the expressed audit conclusion opinion, the auditor must receive appropriate and adequate audit evidences. For collecting audit evidences on elaborating audit procedures, the auditor must determine corresponding methods of elements selection for testing. One of the more effective methods in the presentation of sufficient and proper audit evidences for achieving the goal of testing is in our opinion the audit extracts. At the same time the simplier methods to do extracts in the audit is the occasional and systematic selection. The mean advantage of these given methods of selection is that, they do not require a preliminary streamlining of the observation units (for example, the primary documents, the account registers and others) but the sole making of demands is the equality ensuring of its probability to get into the selections. |
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