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The Banks’ Auditors and Supervisors Relations. The Bank’ Audit Rsks

Author

Listed:
  • Mirela Claudia MITAC

    (National Bank of Romania, Constanta branch.)

Abstract

The banks have an important role in economy. There is any bank without a risky activity. The goal of this paper is to show that the external auditors have an important role to play in monitoring banks’ risks, and that they are in compliance with supervisory practice. Also, the risk of bank audit is presented.

Suggested Citation

  • Mirela Claudia MITAC, 2005. "The Banks’ Auditors and Supervisors Relations. The Bank’ Audit Rsks," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 8(1), pages 118-136, July.
  • Handle: RePEc:rom:econmn:v:8:y:2005:i:1:p:118-136
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    More about this item

    Keywords

    audit; financial audit; banking audit; risk management;
    All these keywords.

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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