Khorwatt, E: Inherent and Control Risk Assessments Theoretical and practical basis
-
- Englisch ausgewählt
Fr. 122.00
inkl. gesetzl. MwSt.,
Beschreibung
Produktdetails
Einband
Taschenbuch
Erscheinungsdatum
01.02.2009
Verlag
VDMSeitenzahl
352
Maße (L/B/H)
22/15/2.1 cm
Gewicht
540 g
Sprache
Englisch
ISBN
978-3-639-12605-1
The first edition of Khorwatt''s Inherent and control
risk assessments in the field of external auditing
has come to emphasize external auditor identification
and assessment of risk factors associated with the
components of audit risk that affecting clients. The
importance of this book derives from the significant
relationship between the assessed level of inherent
risk and control risk and the extent of efficiency
and effectiveness of the audit. In this regard, any
overestimation of the levels of inherent and control
risk would lead to conducting more audit work than
necessary and then the scarce audit resources will be
consumed unnecessarily. On the other hand, any
underestimation of the levels of inherent and control
risk will result in restricting the effectiveness of
the audit. This book, therefore, provides a
comprehensive theoretical foundation and practical
implications for the assessments of inherent and
control risk factors.
risk assessments in the field of external auditing
has come to emphasize external auditor identification
and assessment of risk factors associated with the
components of audit risk that affecting clients. The
importance of this book derives from the significant
relationship between the assessed level of inherent
risk and control risk and the extent of efficiency
and effectiveness of the audit. In this regard, any
overestimation of the levels of inherent and control
risk would lead to conducting more audit work than
necessary and then the scarce audit resources will be
consumed unnecessarily. On the other hand, any
underestimation of the levels of inherent and control
risk will result in restricting the effectiveness of
the audit. This book, therefore, provides a
comprehensive theoretical foundation and practical
implications for the assessments of inherent and
control risk factors.
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