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Aspecte privind eşantionarea unităţii monetare în cadrul auditului ciclului de procurări-plăţi

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cris.sourceIdoai:irek.ase.md:123456789/1660
dc.creatorSlobodeanu, Svetlana
dc.date2021-12-22T09:50:45Z
dc.date2021-12-22T09:50:45Z
dc.date2013-04-05
dc.date.accessioned2023-11-13T20:54:35Z
dc.date.available2023-11-13T20:54:35Z
dc.descriptionSLOBODEANU, Svetlana. Aspecte privind eşantionarea unităţii monetare în cadrul auditului ciclului de procurări-plăţi. In: Contabilitatea şi auditul în contextul integrării economice europene: progrese şi aşteptări = Accounting and audit in the context of european economic integration: advancements and expectations: conf. şt. intern., 5 apr. 2013. Chişinău: S. n., 2013, pp. 198-201. ISBN 978-9975-4242-7-1.
dc.descriptionThe audit practice knows different sampling methods, statistical and non-statistical. One of them is the monetary unit sampling method. This technique is a result of the hyper geometric probability theory, mathematical practices and audit procedures. The method has the advantage of increasing the efficiency of the audit work due to the reduction of the sample size and the time needed to obtain qualitative audit evidences. The method allows to perform tests of controls and tests of details, and evaluate the results from the sample. Also, the auditor has the possibility to evaluate the value errors and to consider the effect of the errors smaller than the sampling interval value, over the estimated error value at the population level.
dc.formatapplication/pdf
dc.identifier978-9975-4242-7-1
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/1660
dc.identifier.urihttps://cris.ase.md/handle/123456789/4897
dc.languageother
dc.publisherTipografia "CRIO"
dc.subjectmetoda de eșantionare a unității monetare
dc.subjectpractici matematice de audit
dc.titleAspecte privind eşantionarea unităţii monetare în cadrul auditului ciclului de procurări-plăţi
dc.typeArticle
dspace.entity.typePublication
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