Audit Risk and Audit Procedures

Look at the overview on page 47 at the beginning of Chapter 8 – audit risk is assessed at the planning stage. Auditor’s response is how the auditor plans to respond to the assessed risk. Audit procedures are then what the auditor does to gather audit evidence as the basis for the audit opinion.
If ROMM is assessed as high (see the bottom of page 54) the auditor must plan more audit procedures to reduce detection risk (see page 55).
The auditor’s response is, if you like, the auditor’s intent – how the auditor plans to deal with the risk.

There are numerous responses to questions on the difference between “response” and “procedures” in the context of the AA exam on this forum – e.g. this one https://opentuition.com/topic/audit-risk-53/

You’re welcome!