RBAA

(redirected from risk-based audit approach)
AcronymDefinition
RBAArisk-based audit approach
RBAARace-Based Affirmative Action
RBAARed Barn Alumni Association (Louisville, KY)
RBAARed Bud Athletic Association (Redbud, IL)
RBAARussian Business Aviation Association
RBAAReserve Brigade Australian Artillery
RBAARensselaer Baseball Alumni Association
RBAARare Bird Alert Archives
RBAARisk-Based Assurance and Acceptance
RBAARegional Business Achievers Award (South Africa)
RBAARight to Bear Arms Amendment
RBAARegelen Beroepsuitoefening Accountants-Administratieconsulenten
RBAARoger Bacon Alumni Association (Roger Bacon High School; Cincinnati, Ohio)
RBAAReaction Byproducts of Ammonia and 2-Aminoethanol
RBAAReality-Based Accuracy Assessment
RBAARedcoat Band Alumni Association (Athens, Georgia)
RBAARegional Biosafety Advisory Authority
RBAARochester-Bern Alumni Association
RBAARed and Blue Alliance Army (Club Penguin Army)
References in periodicals archive ?
Since CRA has also implemented a risk-based audit approach for large business taxpayers, we invite CRA's comments on the following questions:
In addition to responding to these questions, we invite comments CRA may wish to make about its risk-based audit approach.
The bigger picture indicates that the integrated audit approach was shelved in favor of the risk-based audit approach because of the difficulty auditors had in making the correlation between the internal control testing and the reduction of year-end tests of balance sheet items.
As part of the enhanced relationship, CRA is implementing a risk-based audit approach in which a large corporate taxpayer's compliance is graded as low, medium, or high risk.
Finally, how does the risk-based audit approach affect CRA's decision to engage in a real-time audit for a particular taxpayer?
Furthermore, we suggest a true risk-based audit approach that defines key controls, allowing for auditors to obtain a reasonable assurance of the integrity of a company's systems.
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