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The Risks In The Audit Activity

Author

Listed:
  • Maria Moraru

    (West University of Timisoara, Romania)

  • Franca Dumitru

    (“Tibiscus” University of Timisoara, Romania)

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.

Suggested Citation

  • Maria Moraru & Franca Dumitru, 2011. "The Risks In The Audit Activity," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(3), pages 187-194.
    • Handle: RePEc:pet:annals:v:11:y:2011:i:3:p:187-194
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    File URL: http://upet.ro/annals/economics/pdf/2011/part3/Moraru-Dumitru.pdf
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    Citations

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    Cited by:

    1. Alina Voiculescu & Sorina Simona Bumbescu, 2014. "Explaining The Audit Risk And Its Components: A Comparative Case-Study Based On Audit Reports," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 138-148, August.

    More about this item

    Keywords

    auditor acceptable audit risk; inherent risk; control risk; detection risk;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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