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  • Introduction to Auditing an...
    • Topic 6
      • Title Page
      • Preface: About the Authors
      • Topic 1: What Is Auditing and Why Does It Matter?
      • Topic 2: The Auditing Environment
      • Topic 3: Professional Responsibilities of Auditors
      • Topic 4: Client Acceptance and Quality Control
      • Topic 5: Audit Planning
      • Topic 6: Audit Planning: Audit Risk and the Risk of Material Misstatement
      • Topic 7: Internal Controls
      • Topic 8: Audit Evidence: General Issues
      • Topic 9: The Role of Client Transaction Cycles in the Audit
      • Topic 10: Sampling
      • Topic 11: Audit Evidence: Analytical Procedures
      • Topic 12: Audit Evidence: Confirmations
      • Topic 13: Audit Documentation
      • Topic 14: Concluding the Audit Engagement
      • Topic 15: Audit Reporting
      • Final Exam: Introduction to Auditing and Assurance Services Assessment
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    • Topic 6: Audit Planning: Audit Risk and the Risk of Material Misstatement
    • 6.1 Introduction
    • 6.2 Audit Efficiency and Audit Effectiveness
    • 6.3 The Audit Risk Model (ARM)
    • 6.4 Responses to the Risk of Material MisstatementThis is the current section.
    • 6.5 Consideration of Fraud
    • 6.6 The Fraud Triangle
    • 6.7 Assessing Fraud Risk
    • 6.8 Conclusion
    • Assessment
    • CPA Test Prep

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