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Amostragem em auditoria

2011Master thesis Open access
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dc.contributor.advisorPedrosa, António Carvalho
dc.contributor.authorSalgado, Ângela Rita Costa
dc.date.accessioned2013-12-16T15:01:13Z
dc.date.available2013-12-16T15:01:13Z
dc.date.issued2011
dc.descriptionDissertação apresentada ao Instituto Superior de Contabilidade para a obtenção do Grau de Mestre em Auditoria Orientada por Professor Doutor António Carvalho Pedrosapor
dc.description.abstractDissertação apresentada ao Instituto Superior de Contabilidade para a obtenção do Grau de Mestre em Auditoria Orientada por Professor Doutor António Carvalho Pedrosapor
dc.description.abstractThe objective of this work is to show the applicability of the sampling techniques to auditing. It is based on a inquiry sent to the 193 Portuguese audit companies and where 26 of them have answered. The results showed that the surveyed companies use the sampling and the majority use computational techniques and a cost-benefit analysis in their work. The deterministic sampling based on the materiality of the documents under review is the most used technique. We also develop a random sampling application using Microsoft Excel which is the software used by the majority of the companies.por
dc.identifier.tid201624451
dc.identifier.urihttp://hdl.handle.net/10400.22/3098
dc.language.isoporpor
dc.publisherInstituto Politécnico do Porto. Instituto Superior de Contabilidade e Administração do Portopor
dc.subjectTestes substantivospor
dc.subjectTestes de controlopor
dc.subjectAuditoria financeirapor
dc.subjectAmostragem em auditoriapor
dc.subjectControl testpor
dc.subjectFinancial auditpor
dc.subjectAudit samplingpor
dc.subjectSubstantive testpor
dc.titleAmostragem em auditoriapor
dc.typemaster thesis
dspace.entity.typePublication
oaire.citation.conferencePlacePortppor
rcaap.rightsopenAccesspor
rcaap.typemasterThesispor

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