Abstract:

The aim of this paper is to summarize the importance of the statistics in the financial audit area. Our main goal it is focused on “dissecting” the area of statistics to see what we can “steal” more from it for introducing it in the audit field. In the following paper we foresee a future direction of the audit for the next century. We try to prove that if the auditor will used the Bayes’ Theorem then he will know for sure which is the possibility for a certain audit risk to appear and which consequences can generate.