Managing issues in risk assessment in auditing process

Daniela Medintu
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Daniela Medintu: The Bucharest Academy of Economic Studies, Romania

Economia. Seria Management, 2009, vol. 12, issue 2 Special, 116-125

Abstract: The paper intends to present some aspects of evaluating various dimensions of risks as they are necessary to be estimated in the auditing process. The definitions for audit are used to emphasize on the nature of the evidence data and the input information for conducting such an audit. Then, a short characterization of the evaluation of risk and a prioritization procedure are described.

Keywords: auditing process; risk assessment; prioritization procedure (search for similar items in EconPapers)
JEL-codes: G32 M42 (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:rom:econmn:v:12:y:2009:i:2special:p:116-125

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