Audit Risk Assessment and Influence on the Auditor's Opinion

Risk is one of the most controversial elements that auditors face in audit missions. This refers to the probability that significant misstatements will exist in the financial statements of companies, and the auditor will issue an unqualified opinion, therefore an erroneous opinion. For the auditor,...

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Bibliographic Details
Main Authors: Maria GROSU, Camelia Catalina MIHALCIUC
Format: Article
Language:English
Published: Chamber of Financial Auditors of Romania 2021-07-01
Series:Audit Financiar
Subjects:
Online Access:http://revista.cafr.ro/temp/Article_9675.pdf