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Audit Risk and Business Risk

Audit Risk and Business Risk

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Published by bao_fish092

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Published by: bao_fish092 on Oct 13, 2009
Copyright:Attribution Non-commercial


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Chapter 4
Audit Risk and Business Risk
ASA 210
Terms of Audit Engagements
ASA 315
Understanding the Entity and ItsEnvironment and Assessing the Risks of aera ssaemen
Four critical comonents of risk affect the auditapproach and audit outcome:Enterprise risk:risks that affect the operationsand potential outcomes organisation activitiesEngagement risk:comes with association witha specific clientFinancial reporting risk:risks that relaterecy o e recorng ransacons an epresentation of the financial statements an unqualified opinion on financial statements

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