Radu, Laura-Diana - In: Analele Stiintifice ale Universitatii "Alexandru Ioan … 56 (2009) November, pp. 643-657
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...