ACCA考試知識(shí)點(diǎn)：Audit risk審計(jì)風(fēng)險(xiǎn)！

審計(jì)風(fēng)險(xiǎn)是ACCA考試的重難點(diǎn)，在備考ACCA考試的時(shí)候，學(xué)員要掌握到考試的重難點(diǎn)。今天融躍小編給大家分享，ACCA考試知識(shí)點(diǎn)：Audit risk審計(jì)風(fēng)險(xiǎn)！

Audit risk是什么？

Audit risk is the risk that the auditor expresses an inappropriate audit opinion when the financial statements are materially misstated.

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Audit risk的組成部分AR=IR*CR*DR=ROMM*DR

Audit risk is a function of two main components being the risks of material misstatement and detection risk.

Risk of material misstatement is made up of two components, inherent risk and control risk.

IR，CR，DR的定義分別是什么？

Inherent risk is the susceptibility of an assertion about a class of transaction, account balance or disclosure to a misstatement that could be material, either individually or when aggregated with other misstatements, before consideration of any related controls.

Control risk is the risk that a misstatement which could occur in an assertion about a class of transaction, account balance or disclosure and which could be material, either individually or when aggregated with other misstatements, will not be prevented, or detected and corrected, on a timely basis by the entity’s internal control.

Detection risk is the risk that the procedures performed by the auditor to reduce audit risk to an acceptably low level will not detect a misstatement which exists and which could be material, either individually or when aggregated with other misstatements. Detection risk is affected by sampling and non-sampling risk.

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審計(jì)風(fēng)險(xiǎn)是ACCA考試的知識(shí)點(diǎn)，也是經(jīng)?？荚嚨囊粋€(gè)點(diǎn)。在學(xué)習(xí)該知識(shí)點(diǎn)的時(shí)候，不僅要知道什么是審計(jì)風(fēng)險(xiǎn)，還要知道審計(jì)風(fēng)險(xiǎn)需要掌握的內(nèi)容有哪些。ACCA網(wǎng)課學(xué)習(xí)能夠幫助學(xué)員進(jìn)行課程知識(shí)點(diǎn)的總結(jié)，更好的去理解課程的內(nèi)容。

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