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12231 Statistical Sampling Methods in Auditing -


Center
Faculty of Economics
Departament
Applied Economics
Lecturers in charge
Sin datos cargados
Met. Docent
Attendance in theory classes 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 this course the statistical techniques of sampling, estimatation and criticism of applicable hypothesis are approached with regard to the audit, holding as an objective the students achievement of the necessary knowledge that allows him to value the convenience, adaptation and/or reliability of the different statistical techniques at the auditor s disposition.

The contents of the subject is the following
Topic 1. AUDITS AND STATISTICS.
Topic 2. STATISTICAL METHODOLOGY
Topic 3. EXECUTION TESTS.
Topic 4. PROOFS.
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