Comparer des méthodes

	Modèle de risque d'audit	Évaluation de la continuité de l'exploitation
Domaine	Comptabilité	Comptabilité
Famille	MCDM	MCDM
Année d'origine	1983	1988
Auteur d'origine	American Institute of Certified Public Accountants (AICPA)	American Institute of Certified Public Accountants (AICPA) and International Auditing and Assurance Standards Board (IAASB)
Type	Professional auditing framework	Audit assessment and reporting framework
Source fondatrice	American Institute of Certified Public Accountants (AICPA). (2015). Audit Risk. AU-C Section 200. AICPA Professional Standards.	American Institute of Certified Public Accountants (AICPA). (2015). Evaluating Compliance with Going Concern Assumption. AU-C Section 570. AICPA Professional Standards.
Alias	Risk-Based Audit Planning Model	Going Concern Analysis, Entity Viability Assessment, Continuity Evaluation
Apparentées	4	3
Résumé	The Audit Risk Model is a foundational framework developed by the American Institute of Certified Public Accountants (AICPA) that structures audit planning by decomposing overall audit risk into three components: inherent risk, control risk, and detection risk. This model guides auditors in allocating resources and designing audit procedures proportionate to the level of risk in each account or assertion.	Going Concern Evaluation is an auditor framework for assessing whether the entity being audited will be able to continue operating and meeting its obligations in the foreseeable future (typically, one year from the financial statement date). Required by auditing standards, this assessment examines financial and operational indicators of distress and evaluates management's plans to address concerns, ultimately determining whether financial statements require modification or special disclosure.