2022ACCA考试辅导：审计风险的考虑.docx

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ISA315givesanoverviewoftheproceduresthattheauditorshouldfollowinordertoobtainanunderstandingsufficienttoassessauditrisks,andtheserisksmustthenbeconsideredwhendesigningtheauditplan.ISA315goesontorequirethattheauditorshallperformriskassessmentprocedurestoprovideabasisfortheidentificationandassessmentofrisksofmaterialmisstatementatthefinancialstatementandassertionlevels.ISA315goesontoidentifythefollowingthreeriskassessmentprocedures:MakinginquiriesofmanagementandotherswithintheentityAuditorsmusthavediscussionswiththeclient’smanagementaboutitsobjectivesandexpectations,anditsplansforachievingthosegoals.AnalyticalproceduresAnalyticalproceduresperformedasriskassessmentproceduresshouldhelptheauditorinidentifyingunusualtransactionsorpositions.Theymayidentifyaspectsoftheentityofwhichtheauditorwasunaware,andmayassistinassessingtherisksofmaterialmisstatementinordertoprovideabasisfordesigningandimplementingresponsestotheassessedrisks.ObservationandinspectionObservationandinspectionmayalsoprovideinformationabouttheentityanditsenvironment.Examplesofsuchauditprocedurescanpotentiallycoveraverybroadarea,includingobservationorinspectionoftheentity’soperations,documents,andreportspreparedbymanagement,andalsooftheentity’spremisesandplantfacilities.ISA315requiresthatriskassessmentproceduresshould,ataminimum,compriseacombinationoftheabovethreeprocedures,andthestandardalsorequiresthattheengagementpartnerandotherkeyengagementteammembersshoulddiscussthesusceptibilityoftheentity’sfinancialstatementstomaterialmisstatement.Keyriskscanbeidentifiedatanystageoftheauditprocess,andISA315requiresthattheengagementpartnershouldalsodeterminewhichmattersaretobecommunicatedtothoseengagementteammembersnotinvolvedinthediscussion.2.理解一个实体ISA315givesdetailedguidanceabouttheunderstandingrequiredof