This research paper is a study of the application of selection techniques in financial audit, with particular attention to the sampling selection technique, as well as an attempt to find out how to improve them, especially in the current informational context.
Computer assisted auditing techniques (CAATS) are able to analyze enlarge data volumes to distinguish errors by taking all activities of the economic entity in the audit period.
Sandu A., (2012) Methods of research in communication science; course support, Mihail Kogălniceanu University, Iaşi, p 22.
Stoian, A., Ţurlea, E., (2001) Financial accounting, Ed. Economică, Bucharest Chamber of Financial Auditors of Romania, Guide on the Implementation of International Standards on Internal Audit, Bucharest, 2015
Order no. 2861 of October 9, 2009 for the approval of the Norms regarding the organization and performance of the inventory of the assets, liabilities and equity, with subsequent amendments and completions