%0 Journal Article
%T THE RISKS IN THE AUDIT ACTIVITY
%A MARIA MORARU
%A FRANCA DUMITRU
%J Annals of the University of Petrosani : Economics
%D 2011
%I University of Petrosani
%X Following the bankruptcy of large firms (Enron, Parmalat, WorldCom) due to incompetence and failure of procedures is necessary to improve the audit work, paying special attention to risk management and taking into account the recommendations of the auditors. This paper presents a detailed analysis of risks that may arise in financial audit of how risk assessment and the factors involved in their estimation.
%K auditor acceptable audit risk
%K inherent risk
%K control risk
%K detection risk
%U http://www.upet.ro/annals/economics/pdf/2011/part3/Moraru-Dumitru.pdf