Please enable JavaScript.
Coggle requires JavaScript to display documents.
Audit Risk (Concepts (Assertions, Materiality, Probability, Definition,…
Audit Risk
Concepts
Assertions
Materiality
Probability
Definition
Confidence
Components
Inherent
Business
Control
Detection
AR = IR x Cr x Dr
Procedures
Techniques
Documentation
ICQ
Fig 8.1 & 8.2
Flow chart
Fig 8.3 & 8.4
Narrative
Strategy
Further procedures
Stages
Planning
Knowledge of the business (IR)
Internal control (CR)
System (COSO)
ToC
Fieldwork (DR)
Analytical
Substantive