Author

Georgeta Ancuta Span

Department of Accounting and Auditing, Faculty of Economic Sciences and Business Administration, Babes-Bolyai University Cluj-Napoca, Teodor Mihali 58-60, 400591, Cluj-Napoca, Cluj, Romania

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Research ArticleOpen accessMathematical Optimum of the Audit SampleGeorgeta Ancuta Span, Irimie Emil PopaProblem statement: The primary objective of any audit mission is to obtain a high level of assurance on the fact that financial statements are prepared in accordance with a general financial reporting framework. Getting an absolute level of assurance is not possible due to the complexity and big number of transactions and operations found in practice. This research aims to … …American Journal of Applied Sciences, Vol. 9, Issue 8 · 2 Jul 2012 · 7,418 accessesView PDF Cite