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References in periodicals archive ?
In connection with the new risk-based audit approach, have quality control reviews been performed on the audit files since the approach was adopted?
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.
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.
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."
* Allow for a more risk-based audit approach (71% agreed with this recommendation)
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.
Would the Agency elaborate on the specific factors used in the risk-based audit approach? Also, how is the ap proach being implemented?
Understanding the business environment is critical if our entry-level professionals will be effective implementing the risk-based audit approaches of the 21st century.
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