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tự tìm tài liệu.docx - AUDIT RISK MODEL - MÔ HÌNH RỦI RO...

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AUDIT RISK MODEL - MÔ HÌNH RI RO KIM TOÁNAudit risk is the risk that an auditor expresses an inappropriate opinion on the financialstatements.Ri ro kim toán là ri ro mà mt kim toán viên đa ra ý kin không thích hp trênưếcác báo cáo tài chính.Audit risk model: Mô hình ri ro kim toánAudit risk = Inherent Risk x Control Risk x Detection RiskRi ro kim toán = Ri ro tim tàng x Ri ro kim toán x Ri ro phát hin- Audit risk may be considered as the product of the various risks which may beencountered in the performance of the audit. In order to keep the overall audit risk ofengagements below acceptable limit, the auditor must assess the level of risk pertainingto each component of the audit riskRi ro kim toán có thđc coi nhtích ca các ri ro khác nhau có thgp phiượưtrong vic thc hin công vic kim toán . Đgicho các ri ro kim toán tng thca các ri ro ca các bên gn kt di mc gii hn chp nhn đc , kim toánếướượviên phi đánh giá mc đri ro liên quan đn mi thành phn ca ri ro kim toán.ộ ủế3 yu tca ri ro kim toán:ế- Inherent Risk: Ri ro tim tàngInherent Risk is the risk of a material misstatement in the financial statements arising dueto error or omission as a result of factors other than the failure of controls (factors thatmay cause a misstatement due to absence or lapse of controls are considered separately inthe assessment of control risk)Ri ro tim tàng là ri ro ca mt sai sót trng yu trong báo cáo tài chính phát sinhếdo li hoc thiu sót bi kt quca các yu tkhác hn là stht bi ca vicếếếơkim soát ( yu tcó thgây ra mt sai sót trng yu do svng mt ho

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