2016年ACCA考试辅导：审计风险类型.docx

2016年ACCA考试辅导：审计风险类型

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?审计风险和企业风险

?ForthepurposesofthePaperF8exam,itisimportanttomakea

distinctionbetweenauditriskandbusinessrisk(whichisnotexaminablein

PaperF8),eventhoughISA315itselfdoesnotmakesuchadistinctionclear.

ISA315(2)definesbusinessriskasfollows:

?Ariskresultingfromsignificantconditions,events,circumstances,

actionsorinactionsthatcouldadverselyaffectanentitysabilitytoachieveits

objectivesandexecuteitsstrategies,orfromthesettingofinappropriate

objectivesandstrategies.

?Hence,businessriskisamuchbroaderconceptthanauditrisk.

StudentsareremindedthatbusinessriskisexcludedfromthePaperFAUand

PaperF8syllabus,althoughitisexaminableinPaperP7.

?审计风险模型

?Finally,itisimportanttomakereferencetothesocalledtraditional

auditriskmodel,whichpre-datesISA315,butcontinuestoremainimportant

totheauditprocess.Theauditriskmodelbreaksauditriskdownintothe

followingthreecomponents:

?固有风险1Inherentrisk

?Thisisthesusceptibilityofanassertionaboutaclassoftransaction,

accountbalance,ordisclosuretoamisstatementthatcouldbematerial,either

individuallyorwhenaggregatedwithothermisstatements,before

considerationofanyrelatedcontrols.

?可控风险Controlrisk

?Thisistheriskthatamisstatementcouldoccurinanassertionabouta

classoftransaction,accountbalanceordisclosure,andthatthemisstatement

couldbematerial,eitherindividuallyorwhenaggregatedwithother

misstatements,andwillnotbepreventedordetectedandcorrected,ona

timelybasis,bytheentitysinternalcontrol.

?检查风险Detectionrisk

?Thisistheriskthattheproceduresperformedbytheauditortoreduce

auditrisktoanacceptablylowlevelwillnotdetectamisstatementthatexists

andthatcouldbematerial,eitherindividuallyorwhenaggregatedwithoth