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RISK MANAGEMENT IN THE AUDIT OF SMES.

Authors :
Ramona, Todericiu
Daniela, Petraşcu
Source :
Revista Economică; 2014, Vol. 66 Issue 4, p116-128, 13p
Publication Year :
2014

Abstract

The article discusses the use of risk management in financial auditing of small & medium-sized businesses (SMEs). Topics dicussed include the categories of risk factors and their importance, identification of significant systems and accounts, and the factors that influence the occurence of error and fraud in audits.

Details

Language :
English
ISSN :
15826260
Volume :
66
Issue :
4
Database :
Supplemental Index
Journal :
Revista Economică
Publication Type :
Academic Journal
Accession number :
99940311