PILLARS OF THE AUDIT ACTIVITY: MATERIALITY AND AUDIT RISK

The purpose of this article is to present the issues of materiality andaudit risk within the activity of financial audit. The concepts of materiality and audit risk aredescribed from a theoretical perspective, providing approaches found within the national andinternational literature and within the...

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Bibliographic Details

Published in:	Annals of the University of Petrosani: Economics
Main Authors:	ANA MARIA JOLDOŞ, IONELA CORNELIA STANCIU, GABRIELA GREJDAN
Format:	Article
Language:	English
Published:	University of Petrosani 2010-01-01
Subjects:	audit statutory audit materiality audit risk opinion audit report financial statements
Online Access:	http://www.upet.ro/anale/economie/pdf/20100221.pdf