2016年ACCA考试辅导：审计风险的考虑.docx

2016年ACCA考试辅导：审计风险的考虑

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?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