QUANTITATIVE METHODS APPLICATION ON AUDITING: PROPOSALS TO OPTIMIZE PROCEEDINGS AND REDUCE RISKS
DOI:
https://doi.org/10.11606/rco.v1i1.34696Keywords:
quantitative methods, auditing, auditing principlesAbstract
The present work has as objective to investigate the importance of applying statistic techniques on auditing activities, summed up with other quantitative resources, so that the auditor can develop procedures with more security and pass his sentence with the less risk as possible. We start from the principle that auditing must be supported by techniques that make it feasible to judge the validity of accounting register in a more adequate way. It is also considered the necessity of recovering the credibility of this activity, which has been very consumed by financial scandals that have recently shocked corporative field, especially in international context. As in a case study, the research aimed to demonstrate that statistic tools, like regression and correlation analyses, can help the auditor to find traces of errors and frauds. On the studied Organization, it was verified, for example, the lack of significant relation between stock and cash disbursement. Observations like this one assist the auditor on hypothesis formulation about the origin of the entity utilized resources and on the selection of proceedings with higher probability to have the necessary evidences to support his sentence.Downloads
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