FACULTATEA DE ŞTIINŢE ALE EDUCAŢIEI, PSIHOLOGIE ŞI ARTE
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Browsing FACULTATEA DE ŞTIINŢE ALE EDUCAŢIEI, PSIHOLOGIE ŞI ARTE by Author "Amarfii-Railean, Nelli"
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Item Evaluarea riscului şi modul de determinare a pragului de semnificaţie în cadrul auditului rapoartelor financiare [Articol](USARB, 2012) Amarfii-Railean, NelliThis 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.