Internal Audit And Risk Assessment Connected With The Going Concern Assumption

Ruslana Dimitrova ()
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Ruslana Dimitrova: Varna University of Economics

Business & Management Compass, 2015, issue 3, 30-43

Abstract: The article presents an overview of the role of internal and external audit in risk assessment, connected with the going concern assumption. There are presented possibilities for improving the technology of risk assessment under conditions of internal audit as a basis for developing a methodology in the designated field.

Keywords: risk assessment; going concern assumption; internal audit; technology (search for similar items in EconPapers)
JEL-codes: M40 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:vrn:journl:y:2015:i:3:p:30-43

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