Audit Risk and Materiality_en
Table of contents
Introduction
Part 1:audit risk
1-1 Overview
1-2 Definition.
1-3 Main features of audit risk
1-4 Why is Audit Risk so Important to Auditors?
1-5 A Practical Approach to Understanding Audit Risk
1-5-1 Top Down Approach to Audit Risk
1-5-2 Determining the Nature and Extent of Audit Tests Based Upon Audit Risk
1-5-3 summary
1-6 Audit risk model.
1-6-1 Overview of model
1-6-2 Technical Briefing About the Model
1-6-3 Audit Risk Model for Planning
1-6-4 Types of audit Risks
A. Inherent risk.
B. Control risk.
C. Detection risk.
1-7 Risk assessment.
1-8 Impact of Engagement risk in audit risk.
1-9 Limitation measurement of audit risk model
1-10 Relationship of risk to audit evidence
1-11 Audit risk for segment
1-12 Historical Perspective of the Model in GAAS
1-13 Summary of provisions of recently issued Exposure Drafts by IFAC
1-14 Is risk quantifiable?