Significance of risk assessment metric in audit of financial statements and reports

A tétel rövid nézete
dc.contributor.authorWágner, Vilmos
dc.date.accessioned2021-06-28T10:57:45Z
dc.date.available2021-06-28T10:57:45Z
dc.date.issued2009-09-02
dc.description.abstractManagement and decision-support of today’s businesses require design and application of management reports based and high-end controlling systems. One of the main source of information for controlling systems is financial accounting that should be designed to support planning, controlling and monitoring systems. Financial and accounting information is essential for decision making support of organizations. Therefore eligible assurance is needed that these information are true and fair. Internal and external financial audits as assurance qualifiers are linking to the controlling systems through assurance. Weaknesses of and threats to controlling systems shall be recovered and communicated to the management during qualifying process. Recovering of threats should be based on risk analysis, assessment. In this study I would like to present some methods and tools of risk assessment of financial reports, statements and a way on they can be further developed.en
dc.formatapplication/pdf
dc.identifier.citationActa Agraria Debreceniensis, No. 34 (2009) , 215-225
dc.identifier.doihttps://doi.org/10.34101/actaagrar/34/2844
dc.identifier.issn2416-1640
dc.identifier.issue34
dc.identifier.jatitleActa agrar. Debr.
dc.identifier.jtitleActa Agraria Debreceniensis
dc.identifier.urihttps://hdl.handle.net/2437/316456en
dc.languageen
dc.relationhttps://ojs.lib.unideb.hu/actaagrar/article/view/2844
dc.rights.accessOpen Access
dc.subjectFinancial auditen
dc.subjectaudit risk assessmenten
dc.titleSignificance of risk assessment metric in audit of financial statements and reportsen
dc.typefolyóiratcikkhu
dc.typearticleen
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