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"The Audit Risk Model" icon

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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