第頁2023ACCA考試輔導：審計風險的考慮2023年ACCA考試輔導：審計風險的考慮

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1.風險評估程序

ISA315givesanoverviewoftheproceduresthattheauditorshouldfollowinordertoobtainanunderstandingsufficienttoassessauditrisks,andtheserisksmustthenbeconsideredwhendesigningtheauditplan.ISA315goesontorequirethattheauditorshallperformriskassessmentprocedurestoprovideabasisfortheidentificationandassessmentofrisksofmaterialmisstatementatthefinancialstatementandassertionlevels.ISA315goesontoidentifythefollowingthreeriskassessmentprocedures:

Makinginquiriesofmanagementandotherswithintheentity

Auditorsmusthavediscussionswiththeclient’sISA315requiresthatriskassessmentproceduresshould,ataminimum,compriseacombinationoftheabovethreeprocedures,andthestandardalsorequiresthattheengagementpartnerandotherkeyengagementteammembersshoulddiscussthesusceptibilityoftheentity’sfinancialstatementstomaterialmisstatement.Keyriskscanbeidentifiedatanystageoftheauditprocess,andISA315requiresthattheengagementpartnershouldalsodeterminewhichmattersaretobecommunicatedtothoseengagementteammembersnotinvolvedinthediscussion.

2.理解一個實體

ISA315givesdetailedguidanceabouttheunderstandingrequiredoftheentityanditsenvironmentbyauditors,includingtheentity’sinternalcontrolsystems.Understandingoftheentityanditsenvironmentisimportantfortheauditorinordertohelpidentifytherisksofmaterialmisstatement,toprovideabasisfordesigningandimplementingresponsestoassessedrisk(seereferencebelowtoISA330,TheAuditor’sResponsestoAssessedRisks),andtoensurethatsufficientappropriateauditevidenceiscollected.Giventhatthefocusofthisarticleisauditrisk,however,studentsshouldensurethattheyalsomakethemselvesfamiliarwiththeconceptofinternalcontrol,andthecomponentsofinternalcontrolsystems.

3.定義和評估重要風險和可能導致重大誤報的'風險

Inexercisingjudgementastowhichrisksaresignificantrisks,theauditorisrequiredtoconsiderthefollowing:

Whethertheriskisariskoffraud.

Whethertheriskisrelatedtorecentsignificanteconomic,accountingorotherdevelopments,andthereforerequiresspecificattention.

Thecomplexityoftransactions.

Whethertheriskinvolvessignificanttransactionswithrelatedparties.

Thedegreeofsubjectivityinthemeasurementoffinancialinformationrelatedtotherisk,especiallythosemeasurementsinvolvingawiderangeofmeasurementuncertainty.

Whethertheriskinvolvessignificanttransactionsthatareoutsidethenormalcourseofbusinessfortheentity,orthatotherwiseappeartobeunusual.

4.ISA330和風險的反應

TherequirementsofISA330,TheAuditor’sResponsestoAssessedRisks,willbecoveredinafuturearticle,but