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Influence of statistical methods on efficiency of financial audit in public administration

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dc.title Influence of statistical methods on efficiency of financial audit in public administration en
dc.contributor.author Otrusinová, Milana
dc.contributor.author Homolka, Lubor
dc.contributor.author Pastuszková, Eliška
dc.relation.ispartof Finance and Performance of Firms in Science, Education and Practice 2015
dc.identifier.isbn 978-80-7454-482-8
dc.date.issued 2015
dc.citation.spage 1133
dc.citation.epage 1142
dc.event.title 7th International Scientific Conference on Finance and Performance of Firms in Science, Education and Practice
dc.event.location Zlín
utb.event.state-en Czech Republic
utb.event.state-cs Česká republika
dc.event.sdate 2015-04-23
dc.event.edate 2015-04-24
dc.type conferenceObject
dc.language.iso en
dc.publisher Univerzita Tomáše Bati ve Zlíně (UTB)
dc.publisher Tomas Bata University in Zlín en
dc.relation.uri https://web.archive.org/web/20180722041033/http://www.ufu.utb.cz/konference/sbornik2015.pdf
dc.subject performance audit en
dc.subject financial audit en
dc.subject statistical methods en
dc.subject audit sampling en
dc.subject probability en
dc.description.abstract The paper aims to analyze the use of statistical methods and the efficiency of their use on financial performance in the public administration. The paper defines the performance audit and states it as currently one of the effective tools to support performance. This paper explores a new model for testing the probability of the occurrence of errors in the audit sampling for verifying the accuracy of operations when performing financial control in public administration. To be able to assess some sample statistically, it is necessary to apply the methods of probability sampling, which enable accurate quantification of the level of ascertained certainty. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1006495
utb.identifier.obdid 43873595
utb.identifier.wok 000374107300090
utb.source d-wok
dc.date.accessioned 2016-07-26T14:58:39Z
dc.date.available 2016-07-26T14:58:39Z
utb.contributor.internalauthor Otrusinová, Milana
utb.contributor.internalauthor Homolka, Lubor
utb.contributor.internalauthor Pastuszková, Eliška
utb.fulltext.affiliation Milana Otrusinová, Lubor Homolka, Eliška Pastuszková Tomas Bata University in Zlín Faculty of Management and Economics Nam. T.G. Masaryka 5555, 760 01 Zlín E-mail: otrusinova@fame.utb.cz Tomas Bata University in Zlín Faculty of Management and Economics Nam. T.G. Masaryka 5555, 760 01 Zlín E-mail: homolka@fame.utb.cz Tomas Bata University in Zlín Faculty of Management and Economics Nam. T.G. Masaryka 5555, 760 01 Zlín E-mail: pastuszkova@fame.utb.cz
utb.fulltext.dates -
utb.fulltext.faculty Faculty of Management and Economics
utb.fulltext.faculty Faculty of Management and Economics
utb.fulltext.faculty Faculty of Management and Economics
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