Integrate CAATS Technologies into Data Selection and Data Analysis

Integrate CAATS Technologies into Data Selection and Data Analysis

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 (...

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Veröffentlicht in:Valahian journal of economic studies 2018-04, Vol.9 (1), p.29-38
Hauptverfasser: Coman, Dan Marius, Coman, Mihaela Denisa, Munteanu, Ciprian Costel
Format: Artikel
Sprache:eng
Schlagworte:
Accounting
Accounting records
Auditors
Audits
Bearings
CAATS
Case studies
Customers
Excel spreadsheet
Financial statements
M42
Materiality
Population
Qualitative research
Risk factors
Sample size
sampling technique for confirmation
Sampling techniques
Spreadsheets
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Beschreibung
Zusammenfassung: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.
ISSN:2067-9440
2067-9440
DOI:10.2478/vjes-2018-0003