Auditing: A Risk Based-Approach to Conducting a Quality Audit
Auditing: A Risk Based-Approach to Conducting a Quality Audit
10th Edition
ISBN: 9781305080577
Author: Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Publisher: South-Western College Pub
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Chapter 7, Problem 53RSCQ
To determine

Introduction:Detection risk is the risk that the auditor shall not be able to identify the defect in a material statement. Audit risk and detection risk both are relevant to the Auditor; at the same time Inherent risk and Control Risk are beyond control of the Auditor.

To state: the case where the auditor will perform highest amount of detailed checking of system.

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