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Business
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| Number of pages / Number of words: |
3 / 812 |
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95).
The first step, setting a planned level of audit risk, may be done in quantitative or qualitative terms. This is done so that at the completion of the audit, the auditor may issue an opinion on the financial statements at an acceptable level of audit risk. The second step, determining inherent and control risk may be done together or separately since they are considered the auditee's risks...
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This is done so that at the completion of the audit, the auditor may issue an opinion on the financial statements at an acceptable level of audit risk. The second step, determining inherent and control risk may be done together or separately since they are considered the auditee's risks. These risks are the entity's business risks and the risks that the financial statements may contain material misstatements due to error or fraud...
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