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Integrate CAATS Technologies into Data Selection and Data Analysis

Author

Listed:
  • Coman Dan Marius
  • Coman Mihaela Denisa
  • Munteanu Ciprian Costel

    (Valahia University of Targoviste, Romania)

Abstract

This research paper is a study of the application of selection techniques in financial audit, with particular attention to the sampling selection technique, as well as an attempt to find out how to improve them, especially in the current informational context.

Suggested Citation

  • Coman Dan Marius & Coman Mihaela Denisa & Munteanu Ciprian Costel, 2018. "Integrate CAATS Technologies into Data Selection and Data Analysis," Valahian Journal of Economic Studies, Sciendo, vol. 9(1), pages 29-38, April.
    • Handle: RePEc:vrs:vaecst:v:9:y:2018:i:1:p:29-38:n:3
    DOI: 10.2478/vjes-2018-0003
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    File URL: https://doi.org/10.2478/vjes-2018-0003
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    More about this item

    Keywords

    CAATS; Excel spreadsheet; materiality; sampling technique for confirmation;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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