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Concepts · CA Intermediate/Auditing & Code of Ethics

Auditing & Code of Ethics

Ch 3 · Risk Assessment & Internal Control

5 concept points · 2 formulas · 4 exam-critical points.

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Concept
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Chart Summary
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Formula Sheet
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Important Points

🧮 Formula sheet

  1. 1.Audit Risk = Inherent × Control × Detection
  2. 2.Acceptable Detection Risk = Audit Risk / (Inherent × Control)

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