Title: Research on the National Audit Risk Model and Its Application Based on the Theory of Fraud
Abstract: The model of audit risk guides the auditor to carry out the audit work.There is material difference between the risk of national audit and the audit risk of public audit.National audit has its insufficient external pressure,reveals the audit responsibility of fraud,and acts as its disclosing characteristics.Based on the analysis of the theory of fraud,this article insisted that the model of national audit risk include the component of risk of error,risk of fraud,and the risk of detection.Using this risk model,the article analyzes the choice of the intervening time of track audit.
Publication Year: 2011
Publication Date: 2011-01-01
Language: en
Type: article
Access and Citation
AI Researcher Chatbot
Get quick answers to your questions about the article from our AI researcher chatbot