Construct · 1 fields · 1 citations

audit risk model: a standalone construct

One name. One construct. A landmark on the map.

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auditrisk model1 CONSTRUCTAudit risk modelDUSENBURY · AUDITING

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Auditing

the planning framework in which overall audit risk is the product of inherent risk, control risk and detection risk.

In auditing, audit risk model refers to the planning framework in which overall audit risk is the product of inherent risk, control risk and detection risk. This meaning comes from Dusenbury (2000) in AUDITING: A Journal of Practice & Theory.[1]

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Nearby constructs

audit1 fields · 2 citationsanchor · a standalone constructclient acceptance decision1 fields · 1 citationsanchor · a standalone constructcontrol4 fields · 5 citationsjingle · one word, four constructs

References

  1. Dusenbury, R. B., Reimers, J. L., & Wheeler, S. W. (2000). The Audit Risk Model: An Empirical Test for Conditional Dependencies among Assessed Component Risks. AUDITING: A Journal of Practice & Theory, 19(2), 105-117. https://doi.org/10.2308/aud.2000.19.2.105

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