أهمية المعاينة الاحصائية في عملية المراجعة

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lakhdar louglaithi
Kamel Ben dakfel
Atallah Bentirache

Abstract

The statistical inspection is one of the most important tools used by the auditor as it contributes to the performance of the review process. This is due to the large volume of accounting operations and their complexity. Therefore, it is necessary to rely on statistical sampling method which depends on the selection of samples from the accounting operations community in order to detect, correct and fix errors in the shortest time and at the lowest cost.

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How to Cite
louglaithi, lakhdar, Ben dakfel, K., & Bentirache, A. (2018). أهمية المعاينة الاحصائية في عملية المراجعة. Finance and Business Economies Review, 2(1), 1–14. https://doi.org/10.58205/fber.v2i1.1678
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Articles

References

R. Bethoux, F. Kremper, M. et Poisson, L’audit dans le secteur public, Clet, Paris, 1986, p :21. 2 J.C. Bécour, H. Bouquin, Audit Opérationnel, Economica, Paris ,2eme Edition, 1996, p : 12 3 Olivier Herrbach, Le comportement au travail des collaborateurs de cabinets d’audit financier : une approche par le contrat psychologique, Thèse de doctorat, université des sciences sociales, France, 2000, p : 18.

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