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  • Author: Ciprian Costel Munteanu x
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Dan Marius Coman, Mihaela Denisa Coman and Ciprian Costel Munteanu

Abstract

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.