THE RISKS IN THE AUDIT ACTIVITY
Following the bankruptcy of large firms (Enron, Parmalat, WorldCom) due to incompetence and failure of procedures is necessary to improve the audit work, paying special attention to risk management and taking into account the recommendations of the auditors. This paper presents a detailed analysis o...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Petrosani
2011-01-01
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| Series: | Annals of the University of Petrosani: Economics |
| Subjects: | |
| Online Access: | http://www.upet.ro/annals/economics/pdf/2011/part3/Moraru-Dumitru.pdf |
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| Summary: | Following the bankruptcy of large firms (Enron, Parmalat, WorldCom) due to incompetence and failure of procedures is necessary to improve the audit work, paying special attention to risk management and taking into account the recommendations of the auditors. This paper presents a detailed analysis of risks that may arise in financial audit of how risk assessment and the factors involved in their estimation. |
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| ISSN: | 1582-5949 2247-8620 |