Higher Institute of Accounting and Audit of Mozambique, Maputo, Mozambique
Research Article
Importance of Applying Statistical Sampling to Increase Confidence in Financial Statements
Author(s): Filipe Mahaluça*, Gilda Chissengue, Jer�?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»