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Frauds and errors in the audit of Financial Statements


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Authentication Code dc
Title Statement Frauds and errors in the audit of Financial Statements
Added Entry - Uncontrolled Name Cicilia Ionescu; Spiru Haret University
Cornel Ionescu; <p>Cornel Ionescu</p> <p> </p> <p> </p> <p>Spiru Haret University, Romania</p>
Uncontrolled Index Term M42
fraud, error, audit risk, professional skepticism, financial statements, misstatement, audit
Summary, etc. The practice and the academic literature on financial audit methodology emphasizes that fraud risk analysis is a fundamental step in the audit engagement. While internationally there is an established practice regarding the detection of fraud risk within the mission of financial auditing, in Romania this issue remains so far insufficiently tackled. Given the signal indicators of the risk of fraud, the auditor should use the best procedures through which to obtain sufficient and appropriate audit evidence. This evidence supports the audit opinion on the accuracy of audited statements and helps estimate the risk of fraud at company level.
Publication, Distribution, Etc. ICESBA 2016: International Conference on Economic Sciences and Business Administration
2016-10-07 18:05:23
Index Term - Genre/Form Peer-reviewed Paper
Electronic Location and Access application/pdf
Data Source Entry ICESBA 2016: International Conference on Economic Sciences and Business Administration; ICESBA 2016 INTERNATIONAL CONFERENCE ON ECONOMIC SCIENCES AND BUSINESS ADMINISTRATION 3rd edition
Language Note en
Nonspecific Relationship Entry
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