Dictionary definition: detection risk

Article: The impact detection risk has on tax compliance: an ...
Academy of Accounting and Financial Studies Journal;  May 1, 2007 ;     700+ words ... ... subjects methodology to examine the impact detection risk, both actual and perceived, has on ... opportunity to evaluate the impact of detection risk for actual taxpayers facing the detection risk of an actual taxing authority for two ...

Article: THE IMPACT DETECTION RISK HAS ON TAX COMPLIANCE: AN ...
Academy of Accounting and Financial Studies Journal;  January 1, 2007 ;     700+ words ... ... subjects methodology to examine the impact detection risk, both actual and perceived, has on ... opportunity to evaluate the impact of detection risk for actual taxpayers facing the detection risk of an actual taxing authority for two ...

Article: revisiting engagement risk
Accountancy SA;  March 1, 2004 ;     700+ words ... ... what constitutes acceptable audit risk12. Where AR represents Audit Risk, IR is Inherent Risk, DR is Detection Risk and CR is Control Risk. Is the audit risk model in need of review in light of an increase in litigation involving auditors ...

Article: Understanding the Changes in Risk Assessment Standards
The CPA Journal;  July 1, 2009 ;     700+ words ... ... as the combined assessments of inherent risk and control risk. Although they are presented in mathematical form ... contained within the model: Audit Risk = Inherent Risk Control Risk Detection Risk Audit risk is the danger that the auditor will ...

Article: Assessing risks in audit planning.
Journal of International Business and Economics;  January 1, 2008 ;     700+ words ... ... three broad categories viz. inherent risk, control risk, and detection risk, can provide some guidance to audit professionals ... audit risk model, viz. inherent risk, control risk and detection risk. Our review of the audit planning literature ...

Article: Learning to live with risk
CA Magazine;  January 1, 2000 ;     700+ words ... ... is broader than the CICA Handbook definition of "audit risk": there, the focus is on inherent risk, control risk and detection risk. A risk can have many dimensions, and it can interact and interrelate with other risks. Different risks ...

Article: is theory adopting practice?
Accountancy SA;  October 1, 2004 ;     700+ words ... ... IR = inherent risk, CR = control risk and DR = detection risk. The model has remained ... inherent risk (IR) and control risk (CR) in distinctively separate ... refer to inherent risk and control risk separately, but rather to ...