Activity Based Risk Evaluation Model of Auditing

BASIC CONCEPTS

ABREMA integrates the three descriptive concepts of the audit objective, information misstatements and audit stages, with the two theoretical concepts of cognitive decision making and audit risk. More ...

ABREMA is a normative model of financial statement auditing. There are three ways to view the model. Firstly, by beginning with the BASIC CONCEPTS underlying the model and drilling down to the glossary of auditing terms. Secondly, by going directly to the INDEX TO THE GLOSSARY and selecting the auditing terms of interest. Those familiar with auditing terminology may choose the third option: to view the TABULAR FRAMEWORK, a tabular representation of the ABREMA model.

Viewers familiar with auditing concepts, but not the ABREMA model, are invited to firstly read the Executive Summary.