期刊名称：Finante - provocarile viitorului (Finance - Challenges of the Future)
印刷版ISSN：1583-3712
出版年度：2018
卷号：1
期号：20
页码：19-33
语种：English
出版社：University of Craiova, Faculty of Economics and Business Administration
摘要：In this article, the object of the research is the link between the internal audit of the individual entities and the audit risks assumed by the financial auditors and the users of the audited financial statements, especially in the context of economic crises. The research has resulted in some proposals for streamlining internal audit.
