השוואת שיטות

	מודל סיכון ביקורת	נהלים אנליטיים בביקורת
תחום	חשבונאות	חשבונאות
משפחה	MCDM	MCDM
שנת המקור	1983	1983
הוגה השיטה	American Institute of Certified Public Accountants (AICPA)	American Institute of Certified Public Accountants (AICPA)
סוג	Professional auditing framework	Audit procedure methodology
מקור מכונן	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). Analytical Procedures. AU-C Section 520. AICPA Professional Standards.
כינויים	Risk-Based Audit Planning Model	Analytical Review, Ratio Analysis, Trend Analysis
קשורות	4	4
תקציר	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.	Analytical procedures are evaluations of financial information made by studying plausible relationships among both financial and non-financial data. Rather than testing individual transactions, auditors develop expectations about what numbers should be and compare them to actual results, investigating significant differences. This approach is both required during audit planning and is often more cost-effective than detailed transaction testing.