materiality qualitative factor1 [AUD] Audit Risk, Sampling Risk, Materiality 1. Audit risk auditor may unknowingly fail to modify the opinion that is MM - Planned level of audit risk the degree to which external users rely on the FS likelihood that a client will have financial difficulties after an audit - Achieved level of audit risk depends on the amount of audit evidence gathered planned > achieved 1) Inherent risk (IR) result from error, fraud (incentive, pressure, o.. 2024. 2. 29. 이전 1 다음 반응형
