<dfn id="w48us"></dfn><ul id="w48us"></ul>
  • <ul id="w48us"></ul>
  • <del id="w48us"></del>
    <ul id="w48us"></ul>
  • ACCA考試輔導:審計風險的考慮

    時間:2024-07-14 03:22:33 ACCA 我要投稿
    • 相關推薦

    2016年ACCA考試輔導:審計風險的考慮

      下面YJBYS小編為大家整理了關于ACCA考試審計風險的考慮的知識點,希望對你有所幫助。更多ACCA考試信息,盡在應屆畢業生培訓網!

    2016年ACCA考試輔導:審計風險的考慮

      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.

    【ACCA考試輔導:審計風險的考慮】相關文章:

    2016年ACCA考試輔導:設計風險概述08-05

    2016年ACCA考試輔導:租賃的定義07-18

    2016年ACCA考試輔導:融資租賃的重要性06-28

    ACCA考試大綱10-01

    ACCA考試流程09-22

    ACCA考試科目07-31

    ACCA考試條件08-25

    ACCA考試科目10-10

    什么是審計風險06-09

    ACCA考試科目介紹08-22

    主站蜘蛛池模板: 无码精品人妻一区二区三区漫画| 无码人妻精品一区二区三区66| 亚洲国产成人乱码精品女人久久久不卡| 国产精品亚洲一区二区三区在线| 国产乱人伦精品一区二区在线观看| 人妻精品久久久久中文字幕一冢本| 国产伦精品一区二区三区视频猫咪| jizz国产精品网站| 亚洲午夜福利精品久久| 国产精品制服丝袜亚洲欧美| 久久99精品久久久久久| 久久久久99精品成人片欧美| 青青草97国产精品免费观看| 国产精品∧v在线观看| 久久久国产精品福利免费| 精品国产一区二区三区色欲 | 日韩欧美精品不卡| 久久精品水蜜桃av综合天堂 | 麻豆国产高清精品国在线| 91精品国产福利在线观看| 国产成人精品日本亚洲| 无码精品视频一区二区三区| 无码精品蜜桃一区二区三区WW| 国产精品国产三级在线专区| 久久99国产精品99久久| avtt天堂网久久精品| 青青草原精品国产亚洲av| 亚洲AV无码成人精品区大在线| 久久精品?ⅴ无码中文字幕| 国产精品视频色视频| 91人前露出精品国产| 老司机69精品成免费视频| 97久久综合精品久久久综合| 国产精品日本一区二区不卡视频| 久久99国产精品尤物| 久久成人国产精品| 精品无码一区二区三区爱欲| 乱精品一区字幕二区| 精品日韩亚洲AV无码一区二区三区| 中文字幕无码久久精品青草| 亚洲国产成人精品无码久久久久久综合|