השוואת שיטות

	מודל סיכון ביקורת	הערכת המשך קיום (Going Concern)
תחום	חשבונאות	חשבונאות
משפחה	MCDM	MCDM
שנת המקור	1983	1988
הוגה השיטה	American Institute of Certified Public Accountants (AICPA)	American Institute of Certified Public Accountants (AICPA) and International Auditing and Assurance Standards Board (IAASB)
סוג	Professional auditing framework	Audit assessment and reporting framework
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). Evaluating Compliance with Going Concern Assumption. AU-C Section 570. AICPA Professional Standards.
כינויים	Risk-Based Audit Planning Model	Going Concern Analysis, Entity Viability Assessment, Continuity Evaluation
קשורות	4	3
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.	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.