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2016年ACCA考试辅导：审计风险的考虑
下面YJBYS小编为大家整理了关于ACCA考试审计风险的考虑的
知识点，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
?ISA315givesanoverviewoftheproceduresthattheauditorshould
followinordertoobtainanunderstandingsufficienttoassessauditrisks,and
theserisksmustthenbeconsideredwhendesigningtheauditplan.ISA315
goesontorequirethattheauditorshallperformriskassessmentprocedures
toprovideabasisfortheidentificationandassessmentofrisksofmaterial
misstatementatthefinancialstatementandassertionlevels.ISA315goeson
toidentifythefollowingthreeriskassessmentprocedures:
?Makinginquiriesofmanagementandotherswithintheentity
?Auditorsmusthavediscussionswiththeclientsmanagementaboutits
objectivesandexpectations,anditsplansforachievingthosegoals.
?Analyticalprocedures
?Analyticalproceduresperformedasriskassessmentprocedures
shouldhelptheauditorinidentifyingunusualtransactionsorpositions.They
mayidentifyaspectsoftheentityofwhichtheauditorwasunaware,andmay
assistinassessingtherisksofmaterialmisstatementinordertoprovidea
basisfordesigningandimplementingresponsestotheassessedrisks.
?Observationandinspection
?Observationandinspectionmayalsoprovideinformationaboutthe
entityanditsenvironment.Examplesofsuchauditprocedurescanpotentially
coveraverybroadarea,includingobservationorinspectionoftheentitys
operations,documents,andreportspreparedbymanagement,andalsoofthe
entityspremisesandplantfacilities.
?ISA315requiresthatriskassessmentproceduresshould,ata
minimum,compriseacombinationoftheabovethreeprocedures,andthe
standardalsorequiresthattheengagementpartnerandotherkeyengagement
teammembersshoulddiscussthesusceptibilityoftheentitysfinancial
statementstomaterialmisstatement.Keyriskscanbeidentifiedatanystage
oftheauditprocess,andISA315requ
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