Features on Risk Assessment in Financial Audit

Salomia Maria Mãdãlina, () and Pirnea Ionela Carmen ()
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Salomia Maria Mãdãlina,: Bucharest University of Economic Studies, Romania
Pirnea Ionela Carmen: Constantin Brâncoveanu University, Piteºti, Romania

Ovidius University Annals, Economic Sciences Series, 2013, vol. XIII, issue 1, 1486-1489

Abstract: Auditing is a field of action in financial accounting. Currently, audit means verification of audited accounts of enterprises, as the financial audit leading to certification. The paper highlights the results of a study conducted by the authors on the literature review regarding the risk assessment in financial audit. The main objective of this paper is to present some aspects related to audit risk assessment and also to analyse the three types of risks proposed by the International Auditing Standards.

Keywords: risk assessment; audit; inherent risk; control risk; non-detection risk (search for similar items in EconPapers)
JEL-codes: M4 (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xii:y:2012:i:1:p:1486-1489

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