Hemaida, Ramadan - In: Managerial Auditing Journal 10 (1995) 5, pp. 37-41
Risk assessment is one of the major steps in the audit‐planning process. The increase in the number of incidents of … auditors′ negligence has focused attention on this important step. Risk is defined in a statement by the Internal Auditing … risk can be faulty decisions as a result of utilizing inaccurate or incomplete information; inappropriate accounting …