QI Da-shuang
Abstract
Audit risk means audit item risk. It is characterized by objectivity, potentiality, gravity and controllability. Three factors i.e. intrinsic risk, controlling risk and inspecting risk are analyzed here.
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Audit risk means audit item risk. It is characterized by objectivity, potentiality, gravity and controllability. Three factors i.e. intrinsic risk, controlling risk and inspecting risk are analyzed here.
Key concepts: Audit, Audit risk, Control (management), Computer science, Operations management, Risk analysis (engineering), Business, Engineering