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Muestreo Estadístico Aplicado a la Auditoría – Tratamiento computarizado (Estadística y Econometría) (Spanish Edition) Pdf

Download Muestreo Estadístico Aplicado a la Auditoría – Tratamiento computarizado (Estadística y Econometría) (Spanish Edition) Pdf

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Book Description:

El objetivo central de este libro es presentar – de manera facil y sencilla – las principales técnicas y métodos modernos de muestreo estadístico aplicado a la auditoría en un tratamiento automatizado y en consonancia con las Normas Internacionales de Auditoría (NIA).
Investigadores, Contadores Públicos, Auditores, Analistas de Sistemas Contables, profesores universitarios, consultores en auditoría y estudiantes involucrados en tareas de auditoría pueden beneficiarse de este libro ya que provee las bases y herramientas para el cabal desarrollo de sus tareas.
El libro está dividido en tres partes: en la primera, el lector encontrará todo el instrumental que necesita en el contexto del modelo estadístico matemático teórico para desarrollar las diferentes estrategias del muestreo estadístico en auditoría. La segunda parte contiene la auditoría automatizada por muestreo con la aplicación del software especializado Ez-Quant, tanto para las pruebas de control como para las sustantivas. La tercera parte, contiene los Apéndices referidos a medidas estadísticas y la Norma Internacional de Auditoría (NIA), 530.

Aspectos más destacables del libro:

* Se comienza describiendo las cuestiones básicas de funcionamiento e instalación del software especializado.

* Se presenta – a un nivel introductorio – el modelo estadístico matemático sobre el que se sustentan las diferentes estrategias del muestreo estadístico en auditoría.

* Se expone la teoría elementary del muestreo estadístico en auditoría.

* Se describe la auditoría y control de sistemas en la dinámica del recommendations estratégico.

* Se examina la determinación automatizada del tamaño de la muestra en el contexto del muestreo de variables y atributos.

* Se analiza con detalle las diferentes etapas de auditoría en sus fases de estimación y de evaluación, mostrando la interacción población auditada – muestra.

* Se desarrolla, de manera pure las pruebas de control en sus variadas caracterizaciones: pruebas de descubrimiento (Auditoría Forense), muestreo de aceptación bietápico, muestreo de estimación de atributos.

* Se da un tratamiento sencillo, exact y con gran potencialidad al muestreo de variables, aplicando las pruebas sustantivas bajo el enfoque del Muestreo de la Unidad Física y Muestreo de la Unidad Monetaria (MUM).

* Se presenta la Planificación del Muestreo y organización de papeles de trabajo del auditor.

* Cada capítulo del texto incluye una diversidad de problemas resueltos y otros planteados para su respectiva solución.

Acompaña el libro software especializado que se encuentra disponible en el Net.

ERNESTO RIVERO V., es profesor emérito de la Universidad Mayor de San Andrés (UMSA).




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