3 Audit Risk: Detection, Inherent, Control
- 미국회계사 공부/Control&Risk, COSO (AUD, BEC)
- 2019. 12. 23. 22:02
RMM = Control risk + Internal risk
Control risk and inherent risk are the components of the risk of material misstatement (RMM).
Detection risk
The only risk the auditor directly controls is detection risk.
The auditor can achieve the desired audit risk based on the assessed RMMs and the acceptable level of detection risk.
Detection risk has an inverse relationship with the RMMs.
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