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Ana Maria Joldoş; Ionela Cornelia Stanciu; Gabriela Grejdan;
  • 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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    [3]. Dănescu, T. (2007) Financial Audit. Convergence between Theory and Practice, Irecson Publishing, Bucharest

    [4]. Dobroţeanu, L.; Dobroţeanu, C.L. (2002) Audit. Concepts and Practices. National and International Approach, Economică Publishing, Bucharest

    [5]. Ivan, R. (2009) European Standardization of Audit, Annals of the University of Petroşani, Economics, 9(4), Available at: http://www.upet.ro/annals/pdf/annals-2009-part4.pdf, [Accessed 10 May 2010]

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

    [7]. Manson, G. (2000) The Audit Process: Principles, Practice and Cases, Business Press Publishing, USA

    [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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