期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2013
卷号：13
期号：1
语种：English
出版社：Ovidius University Press
摘要：Auditing is a field of action in financial accounting. Currently,audit means verification of audited accounts of enterprises,as the financial audit leading to certification. The paper highlights the results of a study conducted by the authors on the literature review regarding the risk assessment in financial audit. The main objective of this paper is to present some aspects related to audit risk assessment and also to analyse the three types of risks proposed by the International Auditing Standards.
