审计学一种整合方法 课件Chapter09.pptVIP

* * * Relationship of Factors Influencing Risks to Risks and Risks to Planned Evidence D = Direct relationship; I = Inverse relationship Factors influencing risks Acceptable audit risk Planned detection risk Planned audit evidence Inherent risk Control risk I D I I D I D Relationship of Factors Influencing Risks to Risks and Risks to Planned Evidence The engagement may require more experienced staff The engagement will be reviewed more carefully than usual Auditors can change the audit to respond to risks Audit Risk for Segments Both control risk and inherent risk are typically set fo