REFLECTIONS ON RISKS IN FIXED ASSETS AUDIT
REFLECTIONS ON RISKS IN FIXED ASSETS AUDIT
Author(s): Mihai-Alexandru PopoviciSubject(s): Business Economy / Management, Accounting - Business Administration
Published by: Asociaţia de Cooperare Cultural-Educaţională Suceava
Keywords: audit; tangible assets; audit risk; risk of significant distortion; risk of non-detection;
Summary/Abstract: In their audit mission, the auditor can not guarantee that their opinion is absolutely objective, there always exists a certain risk. In this article, the author proposes some solutions and indices about the risks of tangible assets audit. There have been studied several aspects regarding the risk of significant distortion while auditing tangible assets through the research of their components. The risks of non-detection were investigated in terms of tangible audit, also there have been identified and characterized other audit risks identified by the scientists in the field, such as the acceptable audit risk, the business risk or significant risks.
Journal: Ecoforum
- Issue Year: 8/2019
- Issue No: 1
- Page Range: 0-0
- Page Count: 6
- Language: English