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Features on Risk Assessment in Financial Audit

Listed author(s):
  • Salomia Maria Mãdãlina,

    ()

    (Bucharest University of Economic Studies, Romania)

  • Pirnea Ionela Carmen

    ()

    (Constantin Brâncoveanu University, Piteºti, Romania)

Registered author(s):

    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.

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    File URL: http://stec.univ-ovidius.ro/html/anale/ENG/cuprins%20rezumate/volum2013p1.pdf
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    Article provided by Ovidius University of Constantza, Faculty of Economic Sciences in its journal Ovidius University Annals, Economic Sciences Series.

    Volume (Year): XIII (2013)
    Issue (Month): 1 (May)
    Pages: 1486-1489

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    Handle: RePEc:ovi:oviste:v:xii:y:2012:i:1:p:1486-1489
    Contact details of provider: Web page: http://www.univ-ovidius.ro/facultatea-de-stiinte-economice

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