摘要：: Over the past decades the world has changed considerably. Under the conditions of a strong expansion of the competitive environment in almost all sectors of activity, the economy has experienced significant changes. In this economic context, information has become the key resource for being competitive. It represents a value for the entities and for the society in general. It highly contributes to achieving their goals. In this article we aim to provide a synthesis of the literature on the risks encountered during the financial audit activity. The research presents a general and documented approach to the risk assessment issued by the financial auditors. Starting from the method of the audit risk assessment provided by the International Auditing Standards, the main risk factors were analyzed. The purpose of this work is to present a framework of the best practices in the analysis carried out by the financial auditors at the time of planning the statutory audit mission with regard to the estimation and analysis of risks in financial audit..
其他摘要：Abstract: Over the past decades the world has changed considerably. Under the conditions of a strong expansion of the competitive environment in almost all sectors of activity, the economy has experienced significant changes. In this economic context, information has become the key resource for being competitive. It represents a value for the entities and for the society in general. It highly contributes to achieving their goals. In this article we aim to provide a synthesis of the literature on the risks encountered during the financial audit activity. The research presents a general and documented approach to the risk assessment issued by the financial auditors. Starting from the method of the audit risk assessment provided by the International Auditing Standards, the main risk factors were analyzed. The purpose of this work is to present a framework of the best practices in the analysis carried out by the financial auditors at the time of planning the statutory audit mission with regard to the estimation and analysis of risks in financial audit.
