Assesing the specific risks of the transactions with financial instruments made by range financial investments companies on thier behalf and by themselves

Author:university professor, PhD. Tatiana DĂNESCU

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Keywords:risk, audit, investments, portofolio, capital

Abstract:
The financial investments companies, by the specifics of their operations performed on the regulated capital markets are subject to an exposure to a diversified range of financial and operational risks with the cummulated effect influencing in a significant manner the audit approach starting with the risk assessment stage. \r\n\r\nThe current article reffers not only to the risks the financial investments companies are exposed to in thier quality as intermediaries on the regulated capital markets - which were presented in a previous article – but also to other risks which they are exposed to, in a suplementary manner, as financial intermediaries which operates in a professional manner in transactions with financial instruments on thier behalf and by themselves.\r\n

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