Evaluarea riscului in auditul financiar-contabil. Metode cantitative si metode calitative

This paper presents the most known methods used for audit risk evaluation. The goal of audit is to express a competent and independent opinion about the fairness of the financial statements and his information intended to protect equally all accounting information users, all participants to economic and social life (shareholders, state, employees, banks, clients, suppliers etc). His opinion on the fairness of the financial statements it isn't an absolute guarantee. Because of uncertainty it appears the risk that the auditor to give an opinion that does not correspond to the truth. In present there are a lot of models for risk evaluation in audit, some practically orientated and some theoretically orientated. This paper discusses, with example, three methods used in present in audit activity by specialists.