操你逼_一级毛片在线观看免费_91欧美激情一区二区三区成人_日本中文字幕电影在线观看_久久久精品99_九九热精

24周年

財稅實務 高薪就業 學歷教育
APP下載
APP下載新用戶掃碼下載
立享專屬優惠

安卓版本:8.7.93 蘋果版本:8.7.93

開發者:北京正保會計科技有限公司

應用涉及權限:查看權限>

APP隱私政策:查看政策>

HD版本上線:點擊下載>

ACCAF8考試:審計風險(二)

來源: 正保會計網校 編輯: 2016/09/26 14:22:48  字體:

選課中心

多樣班次滿足需求

選課中心

資料專區

干貨資料助力備考

資料專區

報考指南

報考條件一鍵了解

報考指南

ACCAF8考試:Audit risk

從四個方面去考慮審計風險:

1. 風險評估程序

ISA 315 gives an overview of the procedures that the auditor should follow in order to obtain an understanding sufficient to assess audit risks, and these risks must then be considered when designing the audit plan. ISA 315 goes on to require that the auditor shall perform risk assessment procedures to provide a basis for the identification and assessment of risks of material misstatement at the financial statement and assertion levels. ISA 315 goes on to identify the following three risk assessment procedures:

Making inquiries of management and others within the entity

Auditors must have discussions with the client’s management about its objectives and expectations, and its plans for achieving those goals.

Analytical procedures

Analytical procedures performed as risk assessment procedures should help the auditor in identifying unusual transactions or positions. They may identify aspects of the entity of which the auditor was unaware, and may assist in assessing the risks of material misstatement in order to provide a basis for designing and implementing responses to the assessed risks.

Observation and inspection

Observation and inspection may also provide information about the entity and its environment. Examples of such audit procedures can potentially cover a very broad area, including observation or inspection of the entity’s operations, documents, and reports prepared by management, and also of the entity’s premises and plant facilities.

ISA 315 requires that risk assessment procedures should, at a minimum, comprise a combination of the above three procedures, and the standard also requires that the engagement partner and other key engagement team members should discuss the susceptibility of the entity’s financial statements to material misstatement. Key risks can be identified at any stage of the audit process, and ISA 315 requires that the engagement partner should also determine which matters are to be communicated to those engagement team members not involved in the discussion.

2. 理解一個實體

ISA 315 gives detailed guidance about the understanding required of the entity and its environment by auditors, including the entity’s internal control systems. Understanding of the entity and its environment is important for the auditor in order to help identify the risks of material misstatement, to provide a basis for designing and implementing responses to assessed risk (see reference below to ISA 330, The Auditor’s Responses to Assessed Risks), and to ensure that sufficient appropriate audit evidence is collected. Given that the focus of this article is audit risk, however, students should ensure that they also make themselves familiar with the concept of internal control, and the components of internal control systems.

3. 定義和評估重要風險和可能導致重大誤報的風險

In exercising judgement as to which risks are significant risks, the auditor is required to consider the following:

Whether the risk is a risk of fraud.

Whether the risk is related to recent significant economic, accounting or other developments, and therefore requires specific attention.

The complexity of transactions.

Whether the risk involves significant transactions with related parties.

The degree of subjectivity in the measurement of financial information related to the risk, especially those measurements involving a wide range of measurement uncertainty.

Whether the risk involves significant transactions that are outside the normal course of business for the entity, or that otherwise appear to be unusual.

4. ISA 330 和風險的反饋

The requirements of ISA 330, The Auditor’s Responses to Assessed Risks, will be covered in a future article, but essentially ISA 330 gives guidance about the nature and extent of the testing required, based on the risk assessment findings.

掃一掃,更多精彩內容等你來>>

我要糾錯】 責任編輯:小明
學員討論(0

免費試聽

  • Jessie《FR 財務報告》

    Jessie主講:《FR 財務報告》免費聽

  • 張宏遠《MA 管理會計》

    張宏遠主講:《MA 管理會計》免費聽

  • 何 文《SBL 戰略商業領袖》

    何 文主講:《SBL 戰略商業領袖》免費聽

限時免費資料

  • 近10年A考匯總

    歷年樣卷

  • 最新官方考試大綱

    考試大綱

  • 各科目專業詞匯表

    詞匯表

  • ACCA考試報考指南

    報考指南

  • ACCA考官文章分享

    考官文章

  • 往年考前串講直播

    思維導圖

回到頂部
折疊
網站地圖

Copyright © 2000 - www.electedteal.com All Rights Reserved. 北京正保會計科技有限公司 版權所有

京B2-20200959 京ICP備20012371號-7 出版物經營許可證 京公網安備 11010802044457號

恭喜你!獲得專屬大額券!

套餐D大額券

去使用
主站蜘蛛池模板: 国产精品久久久久久久9999 | 国产精品美女久久久久aⅴ国产馆 | 成人国产精品一区二区免费麻豆 | 51久久夜色精品国产麻豆 | 欧美精品乱码久久久久久 | 亚洲一区二区三区在线视频 | 久久精品在线 | 国产精品18久久久久久久久 | 国产精品二 | 成人在线播放 | 国产精品久久久久久久9999 | 日韩精品免费一区二区在线观看 | 精品91| 夜夜草视频 | 中文字幕av亚洲精品一部二部 | 成人黄色片免费看 | 一区二区三区欧美 | 成午夜精品一区二区三区软件 | 国产高清无密码一区二区三区 | 日韩成人免费视频 | 日韩欧美在线免费观看视频 | 一区在线播放 | 激情国产在线 | 国产欧美一区二区三区在线看 | 国产一区二区三区在线看 | 久久天天综合 | www.亚洲精品| 国产福利网站 | 久久久久成人精品 | 91视频免费在线观看 | 国产精品正在播放 | 青青国产精品 | 天天艹| 美女福利视频网站 | 在线综合视频 | 日韩精品激情 | 久久精品网站视频 | 久久这里有精品 | 人人爽视频 | 国产精品婷婷久久久久 | 久久亚洲视频 |