Audit risk的组成部分AR=IR*CR*DR=ROMM*DR Audit risk is a function of two main components being the risks of material misstatement and detection risk. Risk of material misstatement is made up of two components, inherent risk and control risk. IR,CR,DR的定义分别是什么? Inherent risk is the ...
Audit risk is a function of the risks of material misstatement and detection risk’. Hence, audit risk is made up of two components – risks of material misstatement and detection risk. Risk of material misstatement is defined as ‘the risk that the financial stateme...
1.Audit riskis the risk that the auditorexpresses an inappropriate audit opinionwhen the financial statements arematerial misstatement.Audit risk is a function of two main components,being the risk of material misstated and detection risk. 2.Risk of material misstatementis made up of further two co...
Audit risk is defined as ‘the risk that the auditor expresses an inappropriate audit opinion when the financial statements are materially misstated. Audit risk is a function of the risks of material misstatement and detection risk’. Hence, audit risk is made up of two components – risks of ...
Audit risk is a function of two main components being the risks of material misstatement and detection risk. Risk of material misstatement is made up of two components, inherent risk and control risk. Inherent risk is the susceptibility of an assertion about a class of transaction, account ...
Audit risk is a combination of three separate risks at the account-balance or class-of-transactions level. The first risk is inherent risk. The second risk is that material misstatements will not be prevented or detected by internal control. The third risk is thatA. The auditor will reject ...
During an audit of a telecommunications system, the IS auditor finds that the risk of intercepting data transmitted to and from remote sites is very high. The MOST effective control for reducing this exposure is: A. encryption. B. callback modems. C. message authentication. D. dedicated ...
Acceptable audit risk is a measure of the auditor's willingness to accept that the financial statements do not contain material misstatements after the audit is completed and a qualified audit report has been issued. A.对 B.错 点击查看答案&解析 你可能感兴趣的试题 单项选择题 设 是 阶实矩阵...
Points out, however, that when planning audit tests, the auditor also faces a risk of incorrect rejection of the sample under consideration if an unrepresentative sample is obtained. Incorporates the risk of incorrect rejection of the account balance into a theoretical risk model and investigates ...
t. In a risk-based approach, the IS auditor is not just relying on risk, but also on internal and operational controls as well as knowledge of the company and the business. This type of risk assessment decision can help relate the cost-benefit analysis of the control to the known risk,...