手法を比較

	監査リスクモデル	監査における分析的手続
分野	会計学	会計学
系統	MCDM	MCDM
提唱年	1983	1983
提唱者	American Institute of Certified Public Accountants (AICPA)	American Institute of Certified Public Accountants (AICPA)
種類	Professional auditing framework	Audit procedure methodology
原典	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.
別名	Risk-Based Audit Planning Model	Analytical Review, Ratio Analysis, Trend Analysis
関連	4	4
概要	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.