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| Author: | Woodhead, A. D. Dixon, R. Skerratt, L. C. L. |
| Title: | The impact of false rejection risk on posterior audit risk measurement |
| Journal: | International Journal of Auditing
2001 : MAR, VOL. 5:1, p. 21-32 |
| Index terms: | AUDITING RISK MEASUREMENT |
| Freeterms: | FALSE REJECTION RISK |
| Language: | eng |
| Abstract: | This paper investigates false rejection risk, analysing the a priori relationship between the risk of false rejection and the more common risk of false acceptance, of an account balance by a substantive test. The paper uses probability theory to specify the relationship between these two risks and thus generate a model of posterior audit risk. |
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