Methodologies in measuring risk of financial statements

A tétel rövid nézete
dc.contributor.authorWágner, Vilmos
dc.date.accessioned2021-06-28T10:56:53Z
dc.date.available2021-06-28T10:56:53Z
dc.date.issued2010-12-22
dc.description.abstractAim of financial statements’ risk analysis is to optimally allocate the audit resources. That optimum point can be reached, if we achieve maximum possibility of recovery of material risks. There are more than one procedures exist for researching of optimum point or risk assessment in other word, and they are needed to use even parallel. In order to take into consideration effects of risk we need to measure them somehow. At risk assessments risks are usually some kind of result of impact and possibility. Knowledge and measurement of impacts and possibilities are far not enough for assessment of certain risks. In this study I will present a possible usable risk assessment methodology for financial audit activities with using Multi Attribute Utility Theory (MAUT in the followings).en
dc.formatapplication/pdf
dc.identifier.citationActa Agraria Debreceniensis, No. 42 (2010) , 117-120
dc.identifier.doihttps://doi.org/10.34101/actaagrar/42/2670
dc.identifier.issn2416-1640
dc.identifier.issue42
dc.identifier.jatitleActa agrar. Debr.
dc.identifier.jtitleActa Agraria Debreceniensis
dc.identifier.urihttps://hdl.handle.net/2437/316309en
dc.languageen
dc.relationhttps://ojs.lib.unideb.hu/actaagrar/article/view/2670
dc.rights.accessOpen Access
dc.subjectfinancial auditen
dc.subjectrisk assessment methodologiesen
dc.titleMethodologies in measuring risk of financial statementsen
dc.typefolyóiratcikkhu
dc.typearticleen
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