Discussions on Qualitative Assessment or Risk Quantification in Adopting Decisions Concerning Risk in Financial Auditing

This paper presents some insights concerning qualitative and semi-quantitative audit risk assessment methods. We consider that semi-quantitative assessment collaborated with qualitative interpretation can be a better solution in evaluation auditors’ decisions. We then exemplify our solution by taking into account recommendations offered by International Auditing Standards.

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Year of publication:	2010-10
Authors:	Radu, Laura-Diana ; necula, sabina-cristiana
Institutions:	Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München
Subject:	qualitative interpretation \| semi-quantitative risk assessment \| IAS \| audit \| financial reporting \| business decisions

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Extent:	application/pdf
Series:	MPRA Paper.
Type of publication:	Book / Working Paper
Classification:	D83 - Search, Learning, Information and Knowledge ; L86 - Information and Internet Services; Computer Software
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10011258982