We know that, while auditors can assess potential risks and control risks, the risk of detection can be controlled and adjusted to ensure achieving the desired audit risk .
During the audit plan, the auditor can determine the level of risk detection acceptable (desired detection risk), this is the level of risk that does not affect the decision of auditors based on the desired risk level is determined with the initial assessment of the potential risks and risk control.
the audit risk model: DR = AR / (IR x CR)
assuming that, auditor's desire to achieve a level of audit risk and low risk audit can achieve equal or lower than the desired audit risk audit risk factors, the desire can be replaced for the audit risk to achieve in order to determine the level of risk is acceptable to detect, because the risk that the discovery will be determined at the highest level.
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