2022ACCA考试辅导：审计风险的考虑2022年ACCA考试辅导：审计风险的考虑下面YJBYS我为大家整理了关于ACCA考试审计风险的考虑的学问点，希望对你有所帮助。更多ACCA考试信息，尽在应届毕业生培训网!1.风险评估程序ISA315givesanoverviewoftheproceduresthattheauditorshouldfollowinordertoobtainanunderstanding第1页共10页sufficienttoassessauditrisks,andtheserisksmustthenbeconsideredwhendesigningtheauditplan.ISA315goesontorequirethattheauditorshallperformriskassessmentprocedurestoprovideabasisfortheidentificationandassessmentofrisksofmaterialmisstatementatthefinancialstatementandassertionlevels.ISA315goesontoidentifythefollowingthreeriskassessmentprocedures:Makinginquiriesofmanagementandotherswithintheentity第2页共10页Auditorsmusthavediscussionswiththeclient’smanagementaboutitsobjectivesandexpectations,anditsplansforachievingthosegoals.AnalyticalproceduresAnalyticalproceduresperformedasriskassessmentproceduresshouldhelptheauditorinidentifyingunusualtransactionsorpositions.Theymayidentifyaspectsoftheentityofwhichtheauditorwasunaware,andmayassistinassessingtherisksofmaterialmisstatementinorderto第3页共10页provideabasisfordesigningandimplementingresponsestotheassessedrisks.ObservationandinspectionObservationandinspectionmayalsoprovideinformationabouttheentityanditsenvironment.Examplesofsuchauditprocedurescanpotentiallycoveraverybroadarea,includingobservationorinspectionoftheentity’soperations,documents,andreportspreparedbymanagement,andalsooftheentity’spremisesandplant第4页共10页facilities.ISA315requiresthatriskassessmentproceduresshould,ataminimum,compriseacombinationoftheabovethreeprocedures,andthestandardalsorequiresthattheengagementpartnerandotherkeyengagementteammembersshoulddiscussthesusceptibilityoftheentity’sfinancialstatementstomaterialmisstatement.Keyriskscanbeidentifiedatanystageoftheauditprocess,andISA315requiresthattheengagementpartnershouldalsodetermine第5页共10页whichmattersaretobecommunicatedtothoseengagementteammembersnotinvolvedinthediscussion.2.理解一个实体ISA315givesdetailedguidanceabouttheunderstandingrequiredoftheentityanditsenvironmentbyauditors,includingtheentity’sinternalcontrolsystems.Understandingoftheentityanditsenvironmentisimportantfortheauditorinordertohelpidentifytherisksofmaterialmisstatement,toprovideabasisfordesigningand第6页共10页implementingresponsestoassessedrisk(seereferencebelowtoISA330,TheAuditor’sResponsestoAssessedRisks),andtoensurethatsufficientappropriateauditevidenceiscollected.Giventhatthefocusofthisarticleisauditrisk,however,studentsshouldensurethattheyalsomakethemselvesfamiliarwiththeconceptofinternalcontrol,andthecomponentsofinternalcontrolsystems.3.定义和评估重要风险和可能导致重大误报的'风险Inexercisingjudgementastowhichrisksare第7页共10页significantrisks,theauditorisrequiredtoconsiderthefollowing:Whethertheriskisariskoffraud.Whethertheriskisrelatedtorecentsignificanteconomic,accountingorotherdevelopments,andthereforerequiresspecificattention.Thecomplexityoftransactions.Whethertheriskinvolvessignificanttransactionswithrelatedparties.第8页共10页Thedegreeofsubjectivityinthemeasurementoffinancialinformationrelatedtotherisk,especiallythosemeasurementsinvolvingawiderangeofmeasurementuncertainty.Whethertheriskinvolvessignificanttransactionsthatareoutsidethenormalcourseofbusinessfortheentity,orthatotherwiseappeartobeunusual.4.ISA330和风险的反馈TherequirementsofISA330,TheAuditor’s第9页共10页ResponsestoAssessedRisks,willbecoveredinafuturearticle,butessentiallyISA330givesguidanceaboutthenatureandextentofthetestingrequired,basedontheriskassessmentfindings.本文来源：网络收集与整理，如有侵权，请联系作者删除，谢谢！第10页共10页
