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http://dspace.usarb.md:8080/jspui/handle/123456789/2275| Title: | Evaluarea riscului şi modul de determinare a pragului de semnificaţie în cadrul auditului rapoartelor financiare [Articol] |
| Authors: | Amarfii-Railean, Nelli |
| Keywords: | audit risk model assessment inherent risk audit financiar riscuri financiare |
| Issue Date: | 2012 |
| Publisher: | USARB |
| Citation: | Amarfii-Railean, Nelli. Evaluarea riscului şi modul de determinare a pragului de semnificaţie în cadrul auditului rapoartelor financiare / Nelli Amarfii-Railean // Analele Univ. de Stat „Alecu Russo” din Bălţi. Serie nouă. Economie. – Bălţi: Presa universitară bălţeană, 2012. – T. 22, fasc. a. – P 32-34. – ISBN 978-9975-50-027-2. |
| Abstract: | This article comes to define risk in auditing, describes the audit risk model and its component, and consider the impact of several factors on the assesment of acceptable audit risk and inherent risk. Also, the author is discussing the relationship of risks to audit evidence, and is presenting a model of misstatement estimation for planning phase in auditing. |
| URI: | http://dspace.usarb.md:8080/xmlui/handle/123456789/2275 |
| Appears in Collections: | Articole |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| Amarfii_Railean_audit_rap.pdf | 714,82 kB | Adobe PDF |  View/Open |
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