免费咨询热线：400-699-1716 
微信
APP
ACCA AA审计目标和风险评估
文章来源：ACCA全球官网
发布时间：2021-09-26 14:00
阅读：1563次
Candidates studying Audit and Assurance(AA)and Advanced Audit and Assurance(AAA)are often presented with questions that focus on the planning stage of the audit.
Candidates will therefore need a sound understanding of ISA 315(Revised 2019),Identifying and Assessing the Risks of Material Misstatement which becomes an examinable document from the September 2021 exam session for both AA and AAA.The central theme throughout ISA 315(Revised)is the assessment of risk.Questions involving risk assessment are highly examinable at both AA and AAA,it is vital that candidates have studied this part of the syllabus thoroughly.
A word on assertions
The auditor needs to obtain sufficient appropriate audit evidence to support the assertions and disclosures in the financial statements made by management.These assertions are used by the auditor when assessing the risks of misstatement on an engagement.
Objective of the audit and the assessment of risk
The objective of the auditor is to identify and assess the risks of material misstatement,whether due to fraud or error,at the financial statement and assertion levels thereby providing a basis for designing and implementing responses to the assessed risks of material misstatement1.
ISA 315(Revised)states the reasons‘why’risk assessment procedures should be carried out but provides further guidance with‘what’needs to be tested and‘how’it can be tested.Candidates are strongly encouraged to review the appendices to the revised standard for examples of the‘what’and‘how’.【点击免费下载>>>更多ACCA学习相关资料】
ISA 200,Overall objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing states that audit risk is the risk that the auditor expresses an inappropriate opinion when the financial statements are materiality misstated.
It should be noted that the fundamentals of the audit risk model which candidates will often come across during their studies has not been affected by ISA 315(Revised)and remains as follows:
However,there have been some changes as to how risks are evaluated.ISA 315(Revised)enhances the requirement for the auditor to understand the audit risk of the client by obtaining an understanding of the entity and its environment,the applicable financial reporting standards and the entity’s system of internal control.
Using the risk model above,these can be considered as follows:
Inherent risk
Understanding the entity and its environment
Understanding the applicable financial reporting framework
Control risk
Understanding the entity’s system of internal control.
相在阅读：【ACCA AA审计的固有风险】
2022年ACCA最新学习资料包
请大家认真填写以下信息，获取2025年ACCA学习资料包，会以网盘链接的形式给到大家，点击免费领取后请尽快保存。
*姓名不能为空
*手机号错误
*验证码错误
考试问答
Teresa
讲师认证：
多年财务经验，曾任职于国有大型企业，负责管理会计相关工作，后进入上市外资企业担任财务主管，8年+ACCA教学经验，执教十多届方向班，曾带班级MA通过率100％； 授课思路清晰，运用最简单易懂的图形和实例帮助学生掌握专业知识；教学方式灵活，新加坡留学期间求学于多名明星讲师，总结归纳有效的教学方式，应用于授课；课堂风趣幽默，有极强的亲和力； 考点把握到位，仔细研究考点的趋势及考题的变化情况，让学员能更有针对性的进行学习；教学认真负责，不放弃不抛弃任何一名学员，认真辅导和帮助学员解决学习中的难题。
免费下载老师推荐的学习资料
免费直播
