RISK ASSESSMENT IN FINANCIAL AUDIT
Audit risk is the risk of expressing an inappropriate audit opinion with reference to financial statements that are materially misstated. Risks exist but the audit objective is to mitigate the audit risk to an acceptable level. The process of auditing the annual financial statements involves a serie...
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| Format: | Article |
| Language: | English |
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Romanian Foundation for Business Intelligence
2018-07-01
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| Series: | SEA: Practical Application of Science |
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| Online Access: | http://seaopenresearch.eu/Journals/articles/SPAS_17_6.pdf |