MATHEMATICAL ASPECTS REGARDING THE STATISTICAL - ECONOMIC ANALYSIS OF FINANCIAL AUDIT STRATEGIES

Lia Sanda Rotariu, Adrian Vărșăndan, Monica Ocnean, Elena Tonea, Antoanela Cozma, Gheorghe Adrian Firu-Negoescu

Abstract


The paper aims to analyze the decision-making process of financial auditors with regard to the adjustments that can be applied in a model that describes how financial auditors may negotiate decision-making processes.Therefore, the analysis identifies the dependent and interdependent variables comprised within the category of competitive, concession or compromise tactics and distributive strategies.Several aspects are taken into consideration in the case study: socio-demographic, financial and technical positioning, as well as managerial aspects.

Keywords


audit; correlation; statistics; negotiation

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LUCRĂRI ȘTIINȚIFICE MANAGEMENT AGRICOL

ISSN print 1453-1410
ISSN online 2069-2307
(former ISSN 1453-1410, E-ISSN 2069-2307)

PUBLISHER: AGROPRINT Timisoara, Romania
PAPER ACCESS: Full text articles available for free
FREQUENCY: Annual
PUBLICATION LANGUAGE: English

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Banat`s University of Agricultural Sciences and Veterinary Medicine “King Michael I of Romania” from Timisoara
Faculty of Management and Rural Tourism
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