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- W1564826785 abstract "Risk assessment is a critical step in achieving and defining the audit. Under these conditions, the concerns for developing the best methods in this field are varied. Both at practical and theoretical lev-el, in auditing, but also in other activities, are numerous qualitative, semi-quantitative and quantitative methods which try to estimate individual components of risk for a result to better reflect the reality. However, in our days, there is now a universally accepted method, able to predict and as-sess all events and actions carry risks. In this paper are presented, with examples, the three main categories of risk evaluation methods (quantitative and semi-quantitative and qualitative) and how they can be applied in auditing, trying to identify the method that best meets the actual requirements of a specific mission." @default.
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- W1564826785 date "2009-01-01" @default.
- W1564826785 modified "2023-09-24" @default.
- W1564826785 title "Qualitative, semi-quantitative and, quantitative methods for risk assessment: Case of the financial audit" @default.
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