The Audit Risk Model and Family Firms: An Analysis of Internal and External Audit Hours by Menachem Meni Abudy, Efrat Shust :: SSRN
ContentIntangible FactorsWhat is the Audit Risk Model?The effects of decision aid orientation on risk factor identification and audit test planning Increasing the quantity and especially the quality of audit procedures will reduce detection risk. Accordingly, the auditor controls audit risk by adjusting detection risk according to the assessed levels of inherent and control risks. Thus, the [...]