IMPORTANCE OF FINANCIAL AUDIT IN LOWERING INFORMATIONAL RISK [PDF]
The financial audit enables the credibility of the financial statements to be improved, from both accountants and financial information users’ standpoints. This audit is required to provide information quality control.
Gabriela JINGA
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METHODOLOGICAL ASPECTS OF STRATIFICATION OF AUDIT SAMPLING
Статистика и экономика, 2016 The article presents the methodological foundations for construction stratification audit sampling for attribute-based sampling. The sampling techniques of Russian and foreign practice is studied and stratified. The role of stratification in the audit is
Vilena A. Yakimova
doaj +1 more source
Using Statistical Modeling for Enhanced and Flexible Pharmacovigilance Audit Risk Assessment and Planning. [PDF]
Ther Innov Regul Sci, 2021 Zou M +4 more
europepmc +1 more source
Valences considering the identification of risks in terms of public internal audit [PDF]
Risks get new valences into the public sector within an economy characterized by resource limitation, increase of public exigency regarding services and diversification of the activities in the public sector entities.
Aurelia Stefanescu +2 more
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Navigating Auditing Risks in the Crypto Asset Landscape [PDF]
Audit FinanciarThe rise of crypto assets presents unique challenges and risks for auditors, requiring a revaluation of traditional auditing practices. This paper explores the inherent, control, valuation, and related risks associated with crypto assets, emphasising the
Georgiana-Iulia LAZEA (TRIFA) +3 more
doaj +1 more source
The audit risk associated to the depreciation adjustments of the tangible assets during the financial instability period [PDF]
The research object of this article is the connection between the presentations of the tangible fixed assets at the fair value, according to the international standards for the presentation of the financial statements, especially during the crises ...
Adela SOCOL, Szora Attila TAMAS
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Managing Group Audit Risk in a Multicomponent Audit Setting
Current Issues in Auditing, 2017 SUMMARY This article summarizes “Managing Group Audit Risk in a Multicomponent Audit Setting” (Graham, Bedard, and Dutta 2018), who address a long-standing issue in audit practice that remains a concern of regulators and auditors in the current environment.
Lynford Graham +2 more
openaire +2 more sources
RISK MANAGEMENT’S IMPORTANCE AND ROLE IN AUDIT [PDF]
The importance of treating this theme is proved by the current situation that economy and the entities activating on the market are confronted with. Risk is present in all the actions and event of humanity.
Bunget Ovidiu-Constantin +2 more
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USING DEPENDENCY STRUCTURE MATRIX IN OPTIMAZING FINANCIAL AUDIT PROCESS [PDF]
Annals of the University of Oradea: Economic Science, 2013 This paper presents a new approach in evaluating risks of material misstatements in financial audit using dependency structure matrices (DSM). This perspective allows the identification of significant audit risks and can be used by audit managers to ...
Popa Adriana Florina +3 more
doaj
INTERNAL AUDIT FOR FINANCIAL INVESTMENT COMPANIES – ASSURANCE FOR ADEQUATE SUPERVISING OF CORPORATE GOVERNENCE PRINCIPLES [PDF]
In the risk assessment process, financial auditors often rely on internalauditors when establishing the control risk level. Therefore, adequate internal auditfunction, as part of a solid corporate governance is a factor of lowering control risk,when ...
Ovidiu Spatacean, Tatiana Danescu
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