El uso de la estadística en la ejecución de trabajos de auditoría financiera

Translated title of the contribution: The use of statistics in the execution of financial audit work

Research output: Contribution to journalArticle

Abstract

When conducting audits in business organi- zations, high volumes of financial and accounting infor- mation are likely to be handled. This, in turn, leads to the need to use certain statistical and econometric techniques to facilitate the collection and analysis of data as to obtain sufficient evidence that provides reasonable assurance that the information analyzed reflects the economic reality of a particular company. Taking the above into account, in this document we will deepen in a theoretical and practical way into the use of statistics in the performance of financial au- dit work, as a very significant tool to ensure works of this type have the highest possible quality. To this end, the document is structured in three parts, introduction and theo- retical framework, methodological design and descriptive examples and, finally, the conclusions, which are focused on the contribution of this document to the improvement of the training processes of public accountants in terms of professional performance in a financial audit work
Original languageSpanish
Pages (from-to)545
Number of pages573
JournalRevista Cuadernos de Contabilidad
Volume17
Issue number44
DOIs
Publication statusPublished - 1 Jul 2016

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Statistics
Audit
Assurance
Accountants
Business organization
Theoretical framework
Economics
Econometrics

All Science Journal Classification (ASJC) codes

  • Business, Management and Accounting(all)

Cite this

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title = "El uso de la estadística en la ejecución de trabajos de auditoría financiera",
abstract = "When conducting audits in business organi- zations, high volumes of financial and accounting infor- mation are likely to be handled. This, in turn, leads to the need to use certain statistical and econometric techniques to facilitate the collection and analysis of data as to obtain sufficient evidence that provides reasonable assurance that the information analyzed reflects the economic reality of a particular company. Taking the above into account, in this document we will deepen in a theoretical and practical way into the use of statistics in the performance of financial au- dit work, as a very significant tool to ensure works of this type have the highest possible quality. To this end, the document is structured in three parts, introduction and theo- retical framework, methodological design and descriptive examples and, finally, the conclusions, which are focused on the contribution of this document to the improvement of the training processes of public accountants in terms of professional performance in a financial audit work",
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El uso de la estadística en la ejecución de trabajos de auditoría financiera. / Gómez Meneses, Fabio Enrique.

In: Revista Cuadernos de Contabilidad, Vol. 17, No. 44, 01.07.2016, p. 545.

Research output: Contribution to journalArticle

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