The goals of this chapter are: Define business risk and understand how management addresses business risk with the Enterprise Risk Management Model; explain auditors’ responsibility for risk assessment and define and explain the differences among several types of fraud and errors that might occur in an organization; describe the audit risk model and explain the meaning and importance of its components in terms of professional judgment and audit planning;...
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Lecture Auditing and assurance services (6/e) - Chapter 3: Engagement planning
Lecture Auditing and assurance services (6/e) - Chapter 3: Engagement planning
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