Audit risk model based on sampling recomended by the minimal audit standards

The recommendations of The Minimal Audit Standards, developed by the Chamber of Financial Auditors from Romania, presents an audit risk model based on sampling by determining not only the inherent risk, control risk but the risk of not detecting errors linked with sampling, result of audit work shee...

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Bibliographic Details
Published inAnnals of DAAAM & proceedings Vol. 20; no. 1; p. 941
Main Authors Rotaru, Horatiu, Potecea, Valeriu, Zuca, Marilena, Zuca, Stefan, Lungu, Ionut, Voicu, Raluca Andreea, Munteanu, Victor
Format Journal Article
LanguageEnglish
Published DAAAM International Vienna 01.01.2009
Subjects
Auditing
Management
Methods
Risk assessment
Romania
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Summary:The recommendations of The Minimal Audit Standards, developed by the Chamber of Financial Auditors from Romania, presents an audit risk model based on sampling by determining not only the inherent risk, control risk but the risk of not detecting errors linked with sampling, result of audit work sheets elaboration depending on statistical techniques. Key words: audit, risk, sampling, bandwidth, diminishing
Bibliography:ObjectType-Article-2
SourceType-Scholarly Journals-1
ObjectType-Feature-1
content type line 23
ISSN:1726-9679
1726-9679