D. Elements of audit risk while detection risk is not. 正确答案:A 分享到: 答案解析: A is corrent because inherent risk and control risk exist independently of the audit of financial statements as functions of the client and its environment, whereas detection risk relates to the auditor’s ...
Inherent risk and control risk assessments: Evidence on the effect of pervasive and specific risk factors. Auditing: A Journal of Practice & Theory 19 (2): 119-131.Messier, W. F., Jr., and L. A. Austen. 2000. Inherent risk and control risk assessments: evid...
There are three components of audit risk: inherent risk, control risk, and detection risk. Inherent risk is A. The susceptibility of an assertion to a material misstatement, assuming that there are no related internal control structure policies or procedures. B. The risk that the auditor may ...
Understand inherent risk vs. control risk. Learn the definitions of control risk and inherent risk and understand them through the help of different examples. Updated: 11/21/2023 Table of Contents Inherent Risk Control Risk Definition Lesson Summary Frequently Asked Questions What is an example ...
There are three components of audit risk: inherent risk, control risk, and detection risk. Inherent risk isA. The susceptibility of an assertion to a material misstatement, assuming that there are no related internal control structure policies or procedures. B. The risk that the auditor may un...
英文: It can be classified into inherent risk, control risk and detection risk.中文: 影响计算机审计的风险因素有固有风险、控制风险、检查风险三类。英文: The providers of risk capital and their advisers are concerned with the risk inherent in, and return provided by, their investments.中文: 风险...
Targeted audit selections and increasing sample sizes are some of the approaches. When the risk of material misstatements (inherent risk and control risk) is high, an auditor can try to control the overall audit risk at a reasonable level by lowering the detection risk. ...
2.There are three factors that affect the auditing risk under the condition of ERP,such as inherent risk,control risk and check risk.ERP环境下影响审计风险模型的构成要素主要包括固有风险、控制风险和检查风险三个方面。 3.Then it discusses the introducing methods, inherent risks in using the Risk-Or...
Inherent Risk固有风险是指在不考虑内部控制结构的前提下，由于内部因素和客观环境的影响，企业的账户、交易类别和整体财务报表发生重大错误的可能性。固有风险是被审计单位经营过程中所固有的风险，审计人员可以通过获取相关的信息，来评价被审计单位的固有风险，确定其对终极审计风险的影响。Residual risk剩余风险是指那些...
Auditriskhastwoelements:riskofmaterial misstatement and detection risk. Risk of material misstatement is the combination of inherent risk and control risk. The Two Elements of Audit Risk As illustrated above, audit risk can be split into risk of material misstatement and detection risk. Risk...