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 |