Audit risk - the risk that the auditor expresses an inappropriate audit opinion when the financial statements are materially misstated, Inherent risk - the susceptibility of an assertion about a class of transaction, account balance or disclosure to a misstatement that could be material, either individually or when aggregated with other misstatements, before consideration of any related controls, Control risk - the risk that a misstatement that could occur in an assertion about a class of transaction, account balance or disclosure and that could be material, either individually or when aggregated with other misstatements, will not be prevented, or detected and corrected, on a timely basis by the entity’s internal control., Detection risk - the risk that the procedures performed by the auditor to reduce audit risk to an acceptably low level will not detect a misstatement that exists and that could be material, either individually or when aggregated with other misstatements., Audit sampling - the application of audit procedures to less than 100% of items in a population, Materiality - items whose omission or misstatement could influence the decisions of primary users taken on the basis of the financial statements., Five fundamental principles - Integrity, objectivity, professional competence and due care, objectivity and confidentiality, Threats to independence - Self interest, self review, advocacy, intimidation, familiarity,

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