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Features on Risk Assessment in Financial Audit

Author

Listed:
  • Salomia Maria Mãdãlina,

    () (Bucharest University of Economic Studies, Romania)

  • Pirnea Ionela Carmen

    () (Constantin Brâncoveanu University, Piteºti, Romania)

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.

Suggested Citation

  • Salomia Maria Mãdãlina, & Pirnea Ionela Carmen, 2013. "Features on Risk Assessment in Financial Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1486-1489, May.
  • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:1:p:1486-1489
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    More about this item

    Keywords

    risk assessment; audit; inherent risk; control risk; non-detection risk;

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting

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