方法对比
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| 审计中的分析程序× | 审计风险模型× | |
|---|---|---|
| 领域 | 会计学 | 会计学 |
| 方法族 | MCDM | MCDM |
| 起源年份 | 1983 | 1983 |
| 提出者 | American Institute of Certified Public Accountants (AICPA) | American Institute of Certified Public Accountants (AICPA) |
| 类型≠ | Audit procedure methodology | Professional auditing framework |
| 开创性文献≠ | American Institute of Certified Public Accountants (AICPA). (2015). Analytical Procedures. AU-C Section 520. AICPA Professional Standards. link ↗ | American Institute of Certified Public Accountants (AICPA). (2015). Audit Risk. AU-C Section 200. AICPA Professional Standards. link ↗ |
| 别名≠ | Analytical Review, Ratio Analysis, Trend Analysis | Risk-Based Audit Planning Model |
| 相关 | 4 | 4 |
| 摘要≠ | 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. | 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. |
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