Elemente de risc în auditul financiar

Abstract

Risk is seen as an uncertainty of achievements, or, in other words, any event, action, situation or behaviour with negative impact on the economic entity's ability to achieve its goals. Identification and risk assessment in audit activity is one of the most important stages of this process. In this regard, the auditor should know the significant areas and systems, internal control aspects of the audited entity, to identify significant risk areas, as well, the possibilities of errors occurrence, with implications on the financial statements. Thus can be provided information required to develop and implement additional audit procedures to reduce risks. In this context, the objective of this paper is, to identify the risks that arise in the national and international audit, in accordance with Auditing Standard no. 315 - "Understanding the Entity and Its Environment and Assessing the Risks of significant nature". CZU: 657.6:330.124.4.