Results 11 to 20 of about 440,650 (261)

The Inherent General Risk Issues [PDF]

Anuarul Universitatii Petre Andrei din Iasi. Fascicula Drept, stiinte economice, stiinte politice, 2020
The risk of significant misstatement (RDS) is the risk that the financial statements are significant misstated prior the audit. It consists of two components, namely the inherent risk (IR), which refers to the susceptibility of an assertion about a class of transactions, account balance or presentation to be materially misstated, either individually or
Florin Ioan SCORTESCU, Gheorghe SCORTESCU   +1 more
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RISK-ASSESSMENT PROCEDURES AND ESTABLISHING THE SIZE OF SAMPLES FOR AUDITING FINANCIAL STATEMENTS

Studies and Scientific Researches: Economics Edition, 2014
In auditing financial statements, the procedures for the assessment of the risks and the calculation of the materiality differ from an auditor to another, by audit cabinet policy or advice professional bodies.
Daniel Botez
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Uncertainty Modelling in Metamodels for Fire Risk Analysis

Safety, 2021
In risk-related research of fire safety engineering, metamodels are often applied to approximate the results of complex fire and evacuation simulations.
Florian Berchtold, Lukas Arnold, Christian Knaust, Sebastian Thöns   +3 more
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Quantifying the Model Risk Inherent in the Calibration and Recalibration of Option Pricing Models

Risks, 2021
We focus on two particular aspects of model risk: the inability of a chosen model to fit observed market prices at a given point in time (calibration error) and the model risk due to the recalibration of model parameters (in contradiction to the model ...
Yu Feng, Ralph Rudd, Christopher Baker, Qaphela Mashalaba, Melusi Mavuso, Erik Schlögl   +5 more
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Licit and Illicit Risks in Thomas Aquinas’s De emptione et venditione ad tempus

Œconomia, 2022
In De emptione et venditione ad tempus, a brief early letter on forward selling, Thomas Aquinas presents a risk inherent in the intertemporal dimension of exchange, but inherent also in licit expenses such as transport, and illicit ones such as borrowing
Pierre Januard
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Navigating Auditing Risks in the Crypto Asset Landscape [PDF]

Audit Financiar
The 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), Ovidiu-Constantin BUNGET, Anca-Diana BALAN, Mircea Stefan SOLOVASTRU   +3 more
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Consumer lending efficiency: commercial banks versus a fintech lender

Financial Innovation, 2022
Fintechs are believed to help expand credit access to underserved consumers without taking on additional risk. We compare the performance efficiency of LendingClub’s unsecured personal loans with similar loans originated by banks.
Joseph P. Hughes, Julapa Jagtiani, Choon-Geol Moon   +2 more
doaj   +1 more source

A novel approach to perioperative risk assessment for patients with pulmonary hypertension

ERJ Open Research, 2021
Rationale Pulmonary hypertension (PH) is associated with significant perioperative morbidity and mortality. We hypothesised that pulmonary arterial hypertension (PAH) composite risk assessment scores could estimate perioperative risk for PH patients when
Hussein J. Hassan, Traci Housten, Aparna Balasubramanian, Catherine E. Simpson, Rachel L. Damico, Stephen C. Mathai, Paul M. Hassoun, Jochen Steppan, Peter J. Leary, Todd M. Kolb   +9 more
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Knowledge risks inherent in business sustainability

Journal of Cleaner Production, 2020
Since the connection between business sustainability and knowledge risks has not been established in the literature so far, this paper provides a conceptual framework to demonstrate the possible impact of various knowledge risks on business sustainability and offers potential ways to manage and overcome these risks.
Susanne Durst, Malgorzata Zieba
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EXPLAINING THE AUDIT RISK AND ITS COMPONENTS: A COMPARATIVE CASE-STUDY BASED ON AUDIT REPORTS [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2014
The players activating in the post-recession business environment have to and begin to be more and more prudent and attentive to any sign of human errors, uncertainty, lack of objectivity, attempt of fraud which may occur when financial statements ...
ALINA VOICULESCU, SORINA SIMONA BUMBESCU
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