Compară metode

	Modelul Riscului de Audit	Evaluarea Riscului de Fraudă
Domeniu	Contabilitate	Contabilitate
Familie	MCDM	MCDM
Anul apariției	1983	2002
Autorul original	American Institute of Certified Public Accountants (AICPA)	American Institute of Certified Public Accountants (AICPA)
Tip	Professional auditing framework	Fraud risk assessment and audit procedure framework
Sursa seminală	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.
Denumiri alternative	Risk-Based Audit Planning Model	Fraud Brainstorming, Fraud Risk Identification, Anti-Fraud Assessment
Înrudite	4	4
Rezumat	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.