Joldoş, Ana Maria; Stanciu, Ionela Cornelia; Grejdan, … - In: Annals of the University of Petrosani, Economics 10 (2010) 2, pp. 225-238
The purpose of this article is to present the issues of materiality and audit risk within the activity of financial audit. The concepts of materiality and audit risk are described from a theoretical perspective, providing approaches found within the national and international literature and...