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The Audit Risk Model

The Audit Risk Model is Module 6 of the ABC's of Auditing online course from the Finance Learning Academy.  This 11:01 video explains the audit risk model expressed by the equation AR = IR x CR x DR where AR = audit risk, IR = inherent risk, CR = control risk, and DR = detection risk.  Two cases are also presented to illustrate how the audit risk model is applied....

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More about this material

Material Type:
Open (Access) Textbook
Date Added to MERLOT:
May 17, 2014
Date Modified in MERLOT:
October 31, 2019
Author:
 
Submitter:
Susan Moncada
Primary Audience:
College Upper Division, Graduate School, Professional
Technical Format:
Video
Mobile Compatibility:
Not specified at this time
Language:
English
Cost Involved:
No
Source Code Available:
Unknown
Creative Commons:
No

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