Publication:
Elemente de risc în auditul financiar

Simple item page
cris.sourceIdoai:irek.ase.md:123456789.1/241
dc.creatorSolomon, Alina-Georgiana
dc.creatorEne, Corina
dc.creatorBălan, Gheorghe-Stelian
dc.date2021-11-04T13:15:59Z
dc.date2021-11-04T13:15:59Z
dc.date2012-04
dc.date.accessioned2023-11-13T20:56:40Z
dc.date.available2023-11-13T20:56:40Z
dc.descriptionSOLOMON, Alina-Georgiana, ENE, Corina, BĂLAN, Gheorghe-Stelian. Elemente de risc în auditul financiar. In: Contabilitate: provocări actuale şi aspiraţii pentru viitor: conf. șt. intern., 4 apr. 2012. Chișinău: ASEM, 2012, pp. 174-178. ISBN 978-9975-75-619-8.
dc.descriptionRisk is seen as an uncertainty of achievements, or, in other words, any event, action, situation or behaviour with negative impact on the economic entity's ability to achieve its goals. Identification and risk assessment in audit activity is one of the most important stages of this process. In this regard, the auditor should know the significant areas and systems, internal control aspects of the audited entity, to identify significant risk areas, as well, the possibilities of errors occurrence, with implications on the financial statements. Thus can be provided information required to develop and implement additional audit procedures to reduce risks. In this context, the objective of this paper is, to identify the risks that arise in the national and international audit, in accordance with Auditing Standard no. 315 - "Understanding the Entity and Its Environment and Assessing the Risks of significant nature". CZU: 657.6:330.124.4.
dc.formatapplication/pdf
dc.identifier978-9975-75-619-8
dc.identifierhttp://irek.ase.md:80/xmlui/handle/123456789.1/241
dc.identifier.urihttps://cris.ase.md/handle/123456789/5205
dc.languageother
dc.publisherASEM
dc.subjectaudit financiar
dc.subjectrisc financiar
dc.titleElemente de risc în auditul financiar
dc.typeArticle
dspace.entity.typePublication
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
Solomon_A-G_Ene_C_ Balan_G-S_conf_aprilie_2012.pdf
Size:
331.33 KB
Format:
Adobe Portable Document Format
Description:
Download
Collections
Facultatea Contabilitate