An application of statistical methods in financial statements auditing
An application of statistical methods in financial statements auditing

Summary/Abstract: Financial statements auditing plays an important role in ensuring high substantial quality of these statements. In most cases, auditors are not able to perform a full audit of a financial statement. In this case, they must choose a sampling method. One of these methods is the statistical method of financial statements. The article shows how to audit financial statements by means of applying statistical tools.

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