手法を比較

	監査リスクモデル	不正リスク評価
分野	会計学	会計学
系統	MCDM	MCDM
提唱年	1983	2002
提唱者	American Institute of Certified Public Accountants (AICPA)	American Institute of Certified Public Accountants (AICPA)
種類	Professional auditing framework	Fraud risk assessment and audit procedure framework
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). (2016). Consideration of Fraud in a Financial Statement Audit. AU-C Section 240. AICPA Professional Standards.
別名	Risk-Based Audit Planning Model	Fraud Brainstorming, Fraud Risk Identification, Anti-Fraud Assessment
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.	Fraud Risk Assessment is a structured audit methodology required by the American Institute of Certified Public Accountants (AICPA) for identifying and evaluating risks that financial statements could be materially misstated due to fraud. Unlike audit risk assessment focused on error, fraud assessment considers intentional deception by management or employees, incorporating fraud theory, the corporate environment, and specific fraud risk factors to design targeted audit procedures.