REFLECTIONS ON RISKS IN FIXED ASSETS AUDIT

In their audit mission, the auditor can not guarantee that their opinion is absolutely objective, there always exists a certain risk. In this article, the author proposes some solutions and indices about the risks of tangible assets audit. There have been studied several aspects regarding the risk of significant distortion while auditing tangible assets through the research of their components. The risks of non-detection were investigated in terms of tangible audit, also there have been identified and characterized other audit risks identified by the scientists in the field, such as the acceptable audit risk, the business risk or significant risks.