International Journal of Accounting Research

Higher Institute of Accounting and Audit of Mozambique, Maputo, Mozambique

Biography

He is affiliated to Higher Institute of Accounting and Audit of Mozambique, Maputo, Maputo, Mozambique. He is a recipient of many awards and grants for his valuable contributions and discoveries in major area of subject research. His international experience includes various programs, contributions and participation in different countries for diverse fields of study.  His research interests reflect in his wide range of publications in various national and international journals. 

Publications

• Research Article   
  Importance of Applying Statistical Sampling to Increase Confidence in Financial Statements
  Author(s): Filipe Mahaluça*, Gilda Chissengue, JerÃ?³nimo Uamba, Isvera Pereira, Emidio Mabjaia and Alfeu Vilanculos
  
  Background: Sampling is an important tool considered viable and indispensable for the execution of auditing procedures, since they provide scientific evidence about the universe as a whole and can be used in all types of auditing, becoming tools of great interest, which is why we chose this study. The present study aims to analyze the importance of the application of statistical sampling in increasing the confidence of the financial statements. Methods: This was a descriptive, quantitative bibliographic study of secondary data that has as a source of research filtering in the search sites Wiley Online Library, Science Direct, American Accounting Association and Google Scholar, using as descriptors: financial audit, statistical sampling, audit sampling, financial demonstrations and accounting. Results: Of the 40 art.. View more»
  

  DOI: 10.35248/2472-114X.19.7.198

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