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The Usage of Attribute Sampling in Audit Missions for Financial Investment Companies: a Source of Efficiency or a Risk Factor?

机译：在金融投资公司的审计任务中使用属性抽样是效率的源泉还是风险因素？

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Recent evolutions in financial markets tend to prove that auditors' contribution to increase a company's value is mostly required. Whenever risk assessment is involved, both financial and internal auditors bear a great responsibility for the opinion or recommendation that is issued. This assertion becomes even more relevant under circumstances that involve usage of audit techniques and procedures based on sampling, provided that audit firms need to remain competitive and efficient on the assurance services market related to financial information. The paper proposes research activities in order to obtain relevant answers regarding to the issue whether attribute sampling can really increase the efficiency of an audit mission, or it rather amplifies the audit risk. The entities selected to demonstrate how attribute sampling should be performed when assessing the effectiveness of internal controls are the Financial Investment Companies listed on Romanian regulated capital market, the Bucharest Stock Exchange.

机译：金融市场的最新发展趋向于证明，审计师为增加公司价值所做的贡献是最需要的。每当涉及风险评估时，财务审计师和内部审计师均对发布的意见或建议承担重大责任。在涉及使用基于抽样的审计技术和程序的情况下，如果审计公司需要在与财务信息相关的保证服务市场上保持竞争力和效率，则此主张变得更加相关。本文提出了一些研究活动，以针对属性抽样是否可以真正提高审计任务的效率，还是放大审计风险这一问题获得相关答案。选择用来证明在评估内部控制的有效性时应如何进行属性抽样的实体是在罗马尼亚监管的资本市场布加勒斯特证券交易所上市的金融投资公司。

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来源
《Advances in finance amp; accounting》|2012年|328-333|共6页
会议地点 Zlin(CZ)
作者
TATIANA DANESCU; OVIDIU SPATACEAN;
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作者单位

Department of Finance and Accounting Petru Maior University of Tirgu Mures Nicolae Iorga Street, No. 1 ROMANIA;

Department of Finance and Accounting Petru Maior University of Tirgu Mures Nicolae Iorga Street, No. 1 ROMANIA;

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会议组织
原文格式 PDF
正文语种 eng
中图分类
关键词
risk assessment; attribute sampling; audit efficiency; confidence level; deviation rate; Financial Investment Companies; tests of internal controls;

机译：风险评估;属性抽样；审核效率；置信度；偏差率金融投资公司；内部控制测试;

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The Usage of Attribute Sampling in Audit Missions for Financial Investment Companies: a Source of Efficiency or a Risk Factor?

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