Managing issues in risk assessment in auditing process
AbstractThe 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.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by Faculty of Management, Academy of Economic Studies, Bucharest, Romania in its journal Economia. Seria Management.
Volume (Year): 12 (2009)
Issue (Month): 2 Special (July)
auditing process; risk assessment; prioritization procedure;
Find related papers by JEL classification:
- M42 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Auditing
- G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Ciocoiu Nadia Carmen).
If references are entirely missing, you can add them using this form.