审计风险模式、业务的风险和审计规划的决定【外文翻译】.doc

原文THEAUDITRISKMODEL,BUSINESSRISKANDAUDIT-(ARM)andincreasetheauditinvestmentinresponsetoincreasingriskthatclientfinancialstatementscontainmaterialmisstatements(.,Joyce1976;;Kaplan1985;;O').Thereisalsoevidencethatauditorsrespondtobusinessrisk--theriskoflossorinjurytoanauditor'sprofessionalpracticeduetoclientrelationships--byincreasingtheinvestmentintheauditand/orchargingfeesabovetheamountsrequiredtocoverthecostsofconductingaudits(.,PrattandStice1994;Walo1995).Whilethisresearchsuggeststhatauditorsreacttobothauditandbusinessrisk,,theARM,astandardofprofessionalauditpractice,,ontheotherhand,eptedauditingstandards(GAAS),,,forexample,introducestwokindsofrisks:;(;AICPA1997a).(1997,259)suggestthatthereisdisagreementaboutwhetherauditorsshould,orshouldnot,