期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2012
卷号：12
期号：2
语种：English
出版社：Ovidius University Press
摘要：The identification of accounting risks is not always the easiest action undertaken by the entity because the changes occurring at all levels of aggregation of the economy cannot be entirely anticipated. Therefore,the problem of the risks that entities have to face has become an extremely serious one,requiring the establishment of measures and strategies in order to limit them.
