PILLARS OF THE AUDIT ACTIVITY: MATERIALITY AND AUDIT RISK

Article English OPEN
Ana Maria Joldoş; Ionela Cornelia Stanciu; Gabriela Grejdan;
(2010)
  • Publisher: University of Petrosani
  • Journal: Annals of the University of Petrosani: Economics, volume 10, issue 2, pages 225-238 (issn: 1582-5949)
  • Publisher copyright policies & self-archiving
  • Subject: Economics as a science | audit report | materiality | opinion | statutory audit | audit, statutory audit, materiality, audit risk, opinion, audit report, financial statements | audit | HB71-74 | HB1-3840 | audit risk | financial statements | Economic theory. Demography
    • jel: jel:M20 | jel:N40
    mesheuropmc: health services administration

The purpose of this article is to present the issues of materiality and audit risk within the activity of financial audit. The concepts of materiality and audit risk are described from a theoretical perspective, providing approaches found within the national and interna... View more
  • References (14)
    14 references, page 1 of 2

    27.01.2009 Sample size (based on reasoning)

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    [6]. Oprean, I.; Popa, I.E.; Lenghel, R.D. (2007) Audit and Financial Control Procedures, Risoprint Publishing, Cluj Napoca

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    [8]. Morariu, A.; Ţurlea, E. (2001) Financial Accounting Audit, Tribuna economică Publishing, Bucharest, 2001

    [9]. Socol, A. (2008) Materiality in the Context of an Audit between Professional Judgment and Subjectivism, Annals of the University of Petroşani, Economics, 8(2), pp.209-216, Available at: http://www.upet.ro/annals/pdf/Annals-2008-Part2.pdf, [Accessed 20 May 2010]

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