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

Laura-Diana Radu and Sabina Necula

MPRA Paper from University Library of Munich, Germany

Abstract: 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.

Keywords: qualitative interpretation; semi-quantitative risk assessment; IAS; audit; financial reporting; business decisions (search for similar items in EconPapers)
JEL-codes: D83 L86 (search for similar items in EconPapers)
Date: 2010-10
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Published in Recent Researches in Applied Mathematics (2010): pp. 91-96

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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:51543

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