The Audit Risk Model
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MERLOT II




        

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The Audit Risk Model

        

The Audit Risk Model

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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.
Material Type: Presentation
Technical Format: Video
Date Added to MERLOT: May 17, 2014
Date Modified in MERLOT: May 17, 2014
Author:
Send email to yo@financelearningacademy.com
Submitter: Susan Moncada

Quality

  • Reviewed by members of Editorial board for inclusion in MERLOT.
    Editor Review
    Very good quality; in queue to be peer reviewed
    avg: 5 rating
  • User Rating (not rated)
  • Comments (none)
  • Learning Exercises (none)
  • Personal Collections (none)
  • Accessibility Info (none)

About

Primary Audience: College Upper Division, Graduate School, Professional
Mobile Compatibility: Not specified at this time
Language: English
Cost Involved: no
Source Code Available: unsure
Accessiblity Information Available: unsure
Creative Commons: unsure

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