Record Details

Frauds and errors in the audit of Financial Statements

ICESBA

View Archive Info
 
 
Field Value
 
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
http://icesba.eu/ocs/index.php/icesba2016/icesba2016/paper/view/132
 
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 http://icesba.eu/ocs/index.php/icesba2016/icesba2016/paper/download/132/155
 
Terms Governing Use and Reproduction Note Authors who submit to this conference agree to the following terms:<br /> <strong>a)</strong> Authors retain copyright over their work, while allowing the conference to place this unpublished work under a <a href="http://creativecommons.org/licenses/by/3.0/">Creative Commons Attribution License</a>, which allows others to freely access, use, and share the work, with an acknowledgement of the work's authorship and its initial presentation at this conference.<br /> <strong>b)</strong> Authors are able to waive the terms of the CC license and enter into separate, additional contractual arrangements for the non-exclusive distribution and subsequent publication of this work (e.g., publish a revised version in a journal, post it to an institutional repository or publish it in a book), with an acknowledgement of its initial presentation at this conference.<br /> <strong>c)</strong> In addition, authors are encouraged to post and share their work online (e.g., in institutional repositories or on their website) at any point before and after the conference.