Factor Affecting Inherent Risk

- Nature of client bussiness
- Result of previous audits
- Initial versus repreat engagement
- Related Parties
- Non Routine Transactions
- Judgement required to correctly record account balances and transactions
- Make up of the populations
- Factor related to Fraudulated financial reporting
- Factor related to miss appropriations of assets

Planned Detection Risk

Control Risk

- Efektivitas

- Pengendalian Internal

Materialitas

- Besarnya nilai penghapusan atau kesalah sajian

- Keputusan yang di ambil user akan berubah atau terpengaruh oleh penghapusan atau kesalah penyajian tersebut.