Professional Documents
Culture Documents
&
Materiality
Definitions
Audit Risk: Risk the Auditor Partner is willing to accept that they give the
WRONG opinion
Detection Risk: The risk that the procedures the auditor uses DO NOT
detect a material misstatement
• Source: AmandaLovesAudit
• Source: AmandaLovesAudit
Risiko Pemeriksaan Secara Kuantitatif
• Source: AmandaLovesAudit
Hubungan Kecukupan Bukti, Materialitas dan Risiko Deteksi