Pedrosa, António CarvalhoSalgado, Ângela Rita Costa2013-12-162013-12-162011http://hdl.handle.net/10400.22/3098Dissertação apresentada ao Instituto Superior de Contabilidade para a obtenção do Grau de Mestre em Auditoria Orientada por Professor Doutor António Carvalho PedrosaDissertação apresentada ao Instituto Superior de Contabilidade para a obtenção do Grau de Mestre em Auditoria Orientada por Professor Doutor António Carvalho PedrosaThe 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.porTestes substantivosTestes de controloAuditoria financeiraAmostragem em auditoriaControl testFinancial auditAudit samplingSubstantive testmaster thesis201624451