Auditor's Assessment of Inherent and Control Risk

In this article what studied is perceptive the theory model and quality of this relation and assessing the parts of risk for each management assertion. This article states the results of  a study there have assessed the  relation  between  inherent  risk  and control  risk  for  any  existing  assertion  in  any  account two hypotheses are made for this research. In order to test hypothesis, survey and normal distribution were the devices of collecting information. The test was done in 5% mean level. The statistical society of this research was the members of formal accountants' society. The results indicate meaningful relationship between inherent risk and control risk. And the auditors didn't distinct for any existing assertion in any account of inherent risk and control risk in their assessments.