Resumen

GOMEZ MENESES, Fabio Enrique. Use of Statistics in the Performance of Financial Audit Works. Cuad. Contab. [online]. 2016, vol.17, n.44, pp.545-573. ISSN 0123-1472.  https://doi.org/10.11144/Javeriana.cc17-44.ueet.

When conducting audits in business organizations, high volumes of financial and accounting information are likely to be handled. This, in turn, leads to the need to use certain statistical and econometric techniques to facilitate the collection and analysis of data as to obtain sufficient evidence that provides reasonable assurance that the information analyzed reflects the economic reality of a particular company. Taking the above into account, in this document we will deepen in a theoretical and practical way into the use of statistics in the performance of financial audit work, as a very significant tool to ensure works of this type have the highest possible quality. To this end, the document is structured in three parts, introduction and theoretical framework, methodological design and descriptive examples and, finally, the conclusions, which are focused on the contribution of this document to the improvement of the training processes of public accountants in terms of professional performance in a financial audit work.

Palabras clave : financial audit; statistics; econometrics; public accountant; auditor.

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