ACCAF8考试审计风险.docx

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ACCAF8考试审计风险
ACCAF8考试:审计风险
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ACCAF8考试:Auditrisk
审计风险和企业风险
ForthepurposesofthePaperF8exam,itisimportanttomakeadistinctionbetweenauditriskandbusinessriskwhichisnotexaminableinPaperF8,:
Ariskresultingfromsignificantconditions,events,circumstances,actionsorinactionsthatcouldadverselyaffectanentitysabilitytoachieveitsobjectivesandexecuteitsstrategies,orfromthesettingofinappropriateobjectivesandstrategies.
Hence,,althoughitisexaminableinPaperP7.
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审计风险模型
Finally,itisimportanttomakereferencetothesocalledtraditionalauditriskmodel,whichpre-datesISA315,:
固有风险1Inherentrisk
Thisisthesusceptibilityofanassertionaboutaclassoftransaction,accountbalance,ordisclosuretoamisstatementthatcouldbematerial,eitherindividuallyorwhenaggregatedwithothermisstatements,beforeconsiderationofanyrelatedcontrols.
可控风险Controlrisk
Thisistheriskthatamisstatementcouldoccurinanassertionaboutaclassoftransaction,accountbalanceordisclosure,andthatthemisstatementcouldbematerial,eitherindividuallyorwhenaggregatedwithothermisstatements,andwillnotbepreventedordetectedandcorrected,onatimelybasis,bytheentitysinternalcontrol.
检查风险Detectionrisk
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Thisistheriskthattheproceduresperformedbytheauditortoreduceauditrisktoanacceptablylowlevelwillnotdetectamisstatementthatexistsandthatcouldbematerial,eitherindividuallyorwhenaggregatedwithothermisstatements.
,however,willtypicallybeexpectedtohaveagoodunderstandingoftheconceptofauditrisk,andtobeabletoapplythisunderstandingtoquestionsinordertoidentifyanddescribeappropriateriskassessmentprocedures.
THEUKANDIRELANDPERSPECTIVE
TheUKAuditingPracticesBoardannouncedinMarch2022thatitwouldupdateitsauditingstandardsaccordingtotheclarifiedISAs,.
总结
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TheconceptofauditriskisofkeyimportancetotheauditprocessandPaperF8studentsarerequiredtohaveagoodunderstandingofwhatauditriskis,,,.
WrittenbyamemberofthePaperF8examiningteam
References
,GlossaryofTerms.
,IdentifyingandAssessingtheRisksofMaterialMisstatementThroughUnderstandingtheEntityandItsEnvironment,paragraph4b.