期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2014
期号：6
页码：220-224
语种：English
出版社：Academica Brâncuşi
摘要：The efficiency of financial audit within an entity can be made by applying sampling statistical techniques.International auditing standards offer the possibility to test only part of financial information of an entity by means of different sampling techniques.The article is a rhetorical and practical speculation regarding the methodology and the possibility to apply a statistical survey of series in the research of documents and accounting records.
