方法对比

	审计风险模型	欺诈风险评估
领域	会计学	会计学
方法族	MCDM	MCDM
起源年份	1983	2002
提出者	American Institute of Certified Public Accountants (AICPA)	American Institute of Certified Public Accountants (AICPA)
类型	Professional auditing framework	Fraud risk assessment and audit procedure framework
开创性文献	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.
别名	Risk-Based Audit Planning Model	Fraud Brainstorming, Fraud Risk Identification, Anti-Fraud Assessment
相关	4	4
摘要	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.