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Audit risk level - PowerPoint PPT Presentation

The Audit Risk Model

Lanfei Gao, Michael Andrews, and Shanaka DeSilva,. The Audit Risk Model. Audit Risk. The risk that the auditor may unknowingly fail to appropriately modify the opinion on financial statements that are materially misstated First fundamental concept of audit procedures. Contents of Audit Risk.

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Audit risk level - PowerPoint PPT Presentation

The Audit Risk Model