IDEAS home Printed from https://ideas.repec.org/a/aic/journl/y2006v13p59-64.html
   My bibliography  Save this article

Evaluarea riscului in auditul financiar-contabil. Metode cantitative si metode calitative

Author

Listed:
  • Laura Diana Genete

    (The Department of Economics, Quantitative Analysis and Business Information Systems, Faculty of Economics and Business Administration, Alexandru Ioan Cuza University)

Abstract

This paper presents the most known methods used for audit risk evaluation. The goal of audit is to express a competent and independent opinion about the fairness of the financial statements and his information intended to protect equally all accounting information users, all participants to economic and social life (shareholders, state, employees, banks, clients, suppliers etc). His opinion on the fairness of the financial statements it isn't an absolute guarantee. Because of uncertainty it appears the risk that the auditor to give an opinion that does not correspond to the truth. In present there are a lot of models for risk evaluation in audit, some practically orientated and some theoretically orientated. This paper discusses, with example, three methods used in present in audit activity by specialists.

Suggested Citation

  • Laura Diana Genete, 2006. "Evaluarea riscului in auditul financiar-contabil. Metode cantitative si metode calitative," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 52, pages 59-64, November.
    • Handle: RePEc:aic:journl:y:2006:v:13:p:59-64
    as

    Download full text from publisher

    File URL: http://anale.feaa.uaic.ro/anale/resurse/10_Genete_LD_-_Evaluarea_riscului_in_auditul_financiar-contabil__Metode_cantitative_si_metode_calitative.pdf
    Download Restriction: no
    File URL: http://anale.feaa.uaic.ro/anale/en/Arhiva%202006%20-%20Genete/128
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aic:journl:y:2006:v:13:p:59-64. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sireteanu Napoleon-Alexandru (email available below). General contact details of provider: https://edirc.repec.org/data/feaicro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.