Risk assessment process（風(fēng)險評估流程）是什么_2021年ACCA考試AA知識點
偉大的成就，來自于遠(yuǎn)大的目標(biāo)所花費的巨大心思和付諸的最大努力。備考ACCA考試一定要提前做好準(zhǔn)備，了解考試內(nèi)容，東奧小編為大家準(zhǔn)備了ACCA考試AA科目知識點，希望能夠幫助到大家。
【內(nèi)容導(dǎo)航】
Risk assessment process 風(fēng)險評估流程
【知識點】
Risk assessment process 風(fēng)險評估流程
Risk assessment process 風(fēng)險評估流程
Auditor shall obtain an understanding of whether the entity has a process for:
Identifying business risks relevant to financial reporting objectives.
Estimating the significance of the risks.
Assessing the likelihood of their occurrence.
Deciding upon actions to address those risks.
1) If there is no such process
The auditor shall discuss with management:
Whether relevant business risks have been identified.
How they have been addressed.
2) If the client has the process
The risk of misstatement will be lower.
The auditor shall obtain an understanding of it.
堅強是內(nèi)心的強大，能夠肩負(fù)起相應(yīng)的職責(zé)。2021年ACCA考試正在火熱備考中，你還等什么呢，趕快抓緊時間備考吧。
注：以上內(nèi)容來自Joyce老師基礎(chǔ)精講班第22講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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