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MCDMAudit Planning and Risk Assessment

Audit Risk Model

Audit Risk Model on on Ameerika Sertifitseeritud Pearaamatupidajate Instituudi (AICPA) loodud alusraamistik, mis struktureerib auditi planeerimist, jagades üldise auditi riski kolmeks komponendiks: sisemine risk, kontrollirisk ja avastamisrisk. See mudel juhendab auditeerijaid ressursside jaotamisel ning auditi protseduuride kavandamisel, mis on proportsionaalsed iga konto või väite riskitasemega.

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Ainult liikmetele

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Method map

The neighbourhood of related methods — select a node to explore.

Allikad

  1. American Institute of Certified Public Accountants (AICPA). (2015). Audit Risk. AU-C Section 200. AICPA Professional Standards. link
  2. Arens, A. A., Elder, R. J., & Beasley, M. S. (2014). Auditing and assurance services (15th ed.). Pearson Education. link

Kuidas sellele lehele viidata

ScholarGate. (2026, June 3). Audit Risk Model for Risk-Based Audit Planning. ScholarGate. https://scholargate.app/et/accounting/audit-risk-model

Which method?

Set this method beside its closest kin and read them side by side — the library lays the books on the table; the choice is yours.

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Sellele viitavad

ScholarGateAudit Risk Model (Audit Risk Model for Risk-Based Audit Planning). Loetud 2026-06-15 aadressilt https://scholargate.app/et/accounting/audit-risk-model · Andmestik: https://doi.org/10.5281/zenodo.20539026