Assess the risks of MM是什么_2021年ACCA考試AA知識點
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【內(nèi)容導(dǎo)航】
Assess the risks of MM 重大錯報風(fēng)險評估
【知識點】
Assess the risks of MM 重大錯報風(fēng)險評估
Assess the risks of MM 重大錯報風(fēng)險評估
ISA 315 requires auditor to identify and assess the RMM:
At the FS level.
At the assertion level for classes of transactions, account balances and disclosures.
Assertions are:
Representations by management, explicit or otherwise.
Embodied in the FS.
Used by the auditors to consider the different types of potential misstatements that may occur.
Four steps to assess the risks of material misstatement
(1) Identify risks throughout the process of obtaining an understanding of the entity and its environment.
(2) Assess the identified risks and evaluate whether they relate more pervasively to the FS as a whole.
(3) Relate the risks to what can go wrong at the assertion level.
(4) Consider the likelihood of the risks causing a material misstatement.
種子最后會長成果實，努力最后會收獲成功，懶惰最后會導(dǎo)致失敗，為了順利通過ACCA考試，大家一起加油吧。
注：以上內(nèi)容來自Joyce老師基礎(chǔ)精講班第17講
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