Browsing by Author "Ayele, Befekadu"

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    Application of Statistical Sampling to Auditing and Accounting
    (Addis Ababa, 1999) Ayele, Befekadu; eshet; Wencheko, Eshetu(PhD)
    An inquiry anses In applying sampling techniques to auditing. Why do auditors sample? Possible reasons may be: • When the nature and materiality of the balance or class of transactions does not demand a 100 percent checking. • When a decision must be made about the ba lance or class of transactions. • When the time and cost to audit 100 percent of the population would be so great. • A 100 percent checking does not in general guarantee a definite assurance. Therefore, auditors use sampling because they need to perform efficient audits on a timely basis and cost effectively where they can not do 50 by auditing 100 percent. This paper was designed to show the advantages of applying statistical sampling methods in the field of auditing. Using a population of known characteristics the study was conducted to see how good the total values are estimated. Repeated samples of same size were taken from unstratified and stratified designs, and sampling with probability proportional to monetary size (PPMS). usually called Monetary or Dolla r Unit Sampling. The size of the sample was computed using sample size computational formula for each design with the objective of attaining the same planned e rror margin and same relia bility level for the entire study. From the first two designs the mean per unit, difference and ratio estimators were considered. The audit objective assumed was to check whether the recorded boo,k valu...e was fairly stated. The audit
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    The Role of Private Banks in Financing Government Priority Sector Projects: the Case of Bank of Abyssinia
    (Addis Ababa University, 2015-06) Ayele, Befekadu; Berhanu, Elias (PhD)
    The purpose of this case study is to investigate the role of Bank of Abyssinia in financing the government priority economic sector projects. The study used qualitative and quantitative research approach. Equally, the nine years data of BOA analyzed and primary and secondary source data. The analysis and reviews reviewed using the comprises bank's annual reports and document from 2005 to 2013 with period. Beside this the study has also used the interview. The study result shows that BOA has achieved significant progress; such as, growth of paid-up capital, the expansion of network branches, increase of deposit, increase of saving level of the customer, technology application and loan provision. Despite their continuous improvement in all aspects, there are limitations in their capacity to attract a large number of clients with respect to other competent private banks, limited financial capacity and the government loan provision ceiling. Moreover, loan provision for government priority economic sector projects such as agriculture and industry is relatively very low and insignificant. This is the result of the bank failure to have sufficient awareness about the country's priority economic sector projects and the loan policy related to them. In conclusion it is recommended that the BOA should strive to optimize its resource mobilization by maintaining objectives of the bank alongside with maximizing their contribution to the country's socio-economic development