Center |
Faculty of Economics |
Departament |
Applied Economics |
Lecturers in charge |
Sin datos cargados |
Met. Docent |
Attendance at theory classes and active participation in practical classes. Coordinators Roberto Escuder Vallés y Salvador Méndez Martinez. |
Met. Avaluació |
Final examination - - |
Bibliografia |
- ARKIN H. (1983): Handbook of Sampling for Auditing and Accounting. McGraw-Hill. New York - ESCUDER, R. (1992): Métodos Estadísticos Aplicados a la Auditoría. Instistuto de Auditores-Censores Jurados de Cuentas de España. Madrid - ESCUDER, R. ; MÉNDEZ, S.(2002): Métodos de muestreo estadístico aplicados a la Auditoría. Tirant lo Blanch. Valencia |
Continguts |
The program is focused so that the students, besides having pertinent theoretical knowledge, can approach practical situations such as audits of financial and insurance companies where he/she makes sense of the use of statistical methods, keeping in mind the peculiarities of these companies. The content of the subject is the following: Theme 1. - Audits and Statistics. Theme 2. - statistical Methodology. Theme 3. - Structures and Internal Organization of Financial Entities and Insurance. Theme 4. - execution Tests. Theme 5 - .proofs Theme 6. - stratified sampling. Theme 7. - Sampling for monetary units. |