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

Author

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  • 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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    File URL: http://www.management.ase.ro/reveconomia/2005-1/12.pdf
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    References listed on IDEAS

    as
    1. Petrick, Martin & Ditges, C. Markus, 2000. "Risk in agriculture as impediment to rural lending: the case of North-Western Kazakhstan," IAMO Discussion Papers 24, Leibniz Institute of Agricultural Development in Transition Economies (IAMO).
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    More about this item

    Keywords

    audit; financial audit; banking audit; risk management;

    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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