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LIMITATIONS AND APPLICATION POSSIBILITIES OF THE MONETORY UNIT AUDIT SAMPLING METHOD: THEORETICAL ASPECT

Sampling presents an auditor with a possibility to collect evidence and make a conclusion after having tested only a part of population. Having selected a concrete method of sampling, an auditor evaluates whether the activity of an entity under audition, the nature of accounting and audit data appro...

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Détails bibliographiques
Publié dans:Ekonomika
Auteurs principaux: Vaclovas Lakis, Audrius Masiulevičius
Format: Artigo
Langue:Inglês
Publié: Vilniaus Universitetas 2017
Sujets:
Accès en ligne:https://www.redalyc.org/articulo.oa?id=692273661008
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