期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2009
卷号：XVIII
期号：03
出版社：University of Oradea
摘要：The audit evidence can be obtained by applying specific techniques to all the items within an account
balance or to a class of transactions (100% examination) or to a representative sample based on which
conclusions that could be drawn concerning the whole set of information (sampling audit). The article
analyses the manner in which the auditor applies the sampling techniques and other selective testing
procedures in order to obtain audit evidence with the help of which he/she could substantiate the opinion
expressed in the auditor‟s report related to the true and fair view reflected in the financial statements.
