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| Author: | Roberts, R. Giorgione, S. |
| Title: | Comparison risk ranking applications |
| Journal: | Journal of Accountancy
1995 : MAY, VOL. 179:5, p. 85-91 |
| Index terms: | RISK BANKING FINANCE |
| Language: | eng |
| Abstract: | Audit engagements can be viewed as a process of identifying, evaluating and ranking risk. Although decisions on risk ultimately are a function of audit judgment, CPAs can use various techniques to facilitate the process. This article illustrates one such technique: A detailed model for allocating tolerable misstatement is presented and other applications are suggested. Project Delphi was a U.S. Air Force study conducted in the early 1950s by the Rand Corporation, a California think tank. |
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