Detection Risks

Question 1

Detection Risk

Answer 1

1. Group audits where group audit reliant on component auditor - high
2. New Clients
3. Auditor where quality mgmt or ethical threats may prevent the auditor from obtaining sufficient appropriate evidence.
4. In specialised industry where audit team do no thave a ppropriate specialised competencies or where intimidation or self interst threates prevent appropriate challenge of mgmt.