Audit Risk Model
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.
Rekod sumber
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- American Institute of Certified Public Accountants (AICPA). (2015). Audit Risk. AU-C Section 200. AICPA Professional Standards. · URL
- Arens, A. A., Elder, R. J., & Beasley, M. S. (2014). Auditing and assurance services (15th ed.). Pearson Education. · URL
Tuntutan yang dikurasi
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Kaedah berkaitan
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