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RISK MANAGEMENT IN THE AUDIT OF SMES.
- 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