| Center |
| Faculty of Economics |
| Departament |
| Applied Economics |
| Lecturers in charge |
| Sin datos cargados |
| Met. Docent |
| Theory class attendance and participation in practical classes. Coordinator Roberto Escuder Vallés and Salvador Méndez Martínez. |
| Met. Avaluació |
| Final examination - - |
| Bibliografia |
| ARENS, A; LOEBBECKE, L. (1981): Sampling. Methods for the auditor. Mc Graw Hill. Nueva York. ESCUDER, R; MENDEZ, S. (2002): Métodos de muestreo estadístico aplicados a la auditoría. Tirant lo Blanch. Valencia. |
| Continguts |
| In order to offer provide students with the necessary knowledge to allow them to consider the convenience, adequacy and/or fiability of the variety of techiques available to auditors, the key aspects studied are: statistical techniques of sampling, estimation and verification of hypothesis applicable to auditing. The contents of the subject is the following Topic 1. AUDITING AND STATISTICS. Topic 2. STATISTICAL METHODOLOGY Topic 3. PROOF TESTING. Topic 4. SUBSTANTIAL TESTING. Topic 5. STRATIFIED SAMPLING AND THEIR UTILITY IN AUDITS Topic 6. SAMPLING FOR MONETARY UNITS For more information consult the webpage of the Faculty of Economics |