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Risk Assessment (Introduction (Objective of auditor, Professional…
Risk Assessment
Introduction
Objective of auditor
Professional scepticism
Professional judgement
Materiality
Qualitative Materiality
Quantitative Materiality
Fraud
Type of Fraud
Fraudulent financial reporting
Misappropriation of assets
Written Representations
Law & Regulation
Responsibilities of management compared with auditors
Audit Procedures
Audit Procedures when non-compliance is identified or suspected
Audit Risk
Audit risk= IR x CR x DR
Auditor
can
control DR
Auditor
cannot
control IR & CR