首页    期刊浏览 2024年11月25日 星期一
登录注册

文章基本信息

  • 标题:FINANCIAL AUDIT -RISKS IDENTIFIED IN THE AUDIT PLANNING STAGE
  • 本地全文:下载
  • 作者:Stelian Selisteanu ; Nicoleta Mihaela Florea ; Radu Buziernescu
  • 期刊名称:Annals of the University of Craiova: Economic Sciences Series
  • 印刷版ISSN:1223-365X
  • 电子版ISSN:1843-3723
  • 出版年度:2015
  • 卷号:1
  • 页码:1-9
  • 语种:English
  • 出版社:Universitaria Craiova
  • 摘要:The general objective of the audit activity is to currently present,under all significant aspects,a financial situation and to state an opinion according to which all economic operations are indeed correct and pursuant the law.As any activity that involves the human factor,the audit activity is subject to the influence of certain risks,risks that emerge,firstly,from an organizational level of the audited entity.In audit,risk is a very important influence element,whose ignorance can generate major implications in achieving the final goal to create an evidences database on which a pertinent and objective opinion can be founded,concerning the audited financial situations.In this context,one of the main objectives,that takes place during the planning phase of the audit,is represented by assessing risks to which the audited activity is subjected to,evaluation that helps the determining the work volume implied by the audit.
  • 关键词:audit risk;internal control;risk analysis;inherent risk;control risk
国家哲学社会科学文献中心版权所有