auditing risk
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Risk assessment — is a common first step in a risk management process. Risk assessment is the determination of quantitative or qualitative value of risk related to a concrete situation and a recognized threat. Quantitative risk assessment requires calculations of… … Wikipedia
risk assessment — The identification, analysis, and measurement of *risks relating to an activity or organization. Risk assessment comprises the initial stages of *risk management, and it is one of the five components of effective *internal control identified in… … Auditor's dictionary
Risk — takers redirects here. For the Canadian television program, see Risk Takers. For other uses, see Risk (disambiguation). Risk is the potential that a chosen action or activity (including the choice of inaction) will lead to a loss (an undesirable… … Wikipedia
risk management — The assessment, evaluation, and monitoring of *risks in an activity or organization, with the undertaking of necessary corrective actions. Risk management is a comprehensive process that aims to create a disciplined environment for the… … Auditor's dictionary
auditing — ▪ accounting Introduction examination of the records and reports of an enterprise by specialists other than those responsible for their preparation. Public auditing by independent, impartial accountants has acquired professional status and… … Universalium
risk-based auditing — RBA Auditing in which *audit objectives and *audit planning are driven by a *risk assessment philosophy … Auditor's dictionary
risk-based audit — An auditing technique that responds to the risk factors in an audit by assessing the levels of risk attached to different areas of an organization s system and using the results to devise audit tests. The purpose is to focus the audit on the… … Accounting dictionary
SOX 404 top-down risk assessment — In financial auditing of public companies in the United States, SOX 404 top down risk assessment (TDRA) is a financial risk assessment performed to comply with Section 404 of the Sarbanes Oxley Act of 2002 (SOX 404). The term is used by the U.S.… … Wikipedia
Materiality (auditing) — Materiality is a concept or convention within auditing and accounting relating to the importance/significance of an amount, transaction, or discrepancy. The objective of an audit of financial statements is to enable the auditor to express an… … Wikipedia
Audit risk — (also referred to as residual risk) refers to acceptable audit risk, i.e. it indicates the auditor s willingness to accept that the financial statements may be materially misstated after the audit is completed and an unqualified (clean) opinion… … Wikipedia
List of auditing topics — Financial auditing topics*Confirmation *Control risk *Correctness *Cut off *Detection risk *Due diligence *Engagement letter *Existence *External audit *External auditor *External confirmations *Financial statement assertions *Fraud deterrence… … Wikipedia
