TITLE

THE RISKS IN THE AUDIT ACTIVITY

AUTHOR(S)
MORARU, MARIA; DUMITRU, FRANCA
PUB. DATE
December 2011
SOURCE
Annals of the University of Petrosani Economics;2011, Vol. 11 Issue 3, p187
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
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.
ACCESSION #
85643629

 

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