Munich Personal RePEc Archive

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

Radu, Laura-Diana and necula, sabina-cristiana (2010): Discussions on Qualitative Assessment or Risk Quantification in Adopting Decisions Concerning Risk in Financial Auditing. Published in: Recent Researches in Applied Mathematics (December 2010): pp. 91-96.

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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.

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