2016
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考试辅导：审计风险的考虑
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培训网!　　1.风险评估程序
　　ISA315gives
anoverview
oftheprocedures
that
theauditor
should
follow
inorder
toobtain
anunderstanding
sufficient
toassess
audit
risks,
andthese
risks
must
then
beconsidered
when
designing
theaudit
plan.
ISA315goes
ontorequire
that
theauditor
shall
perform
risk
assessment
procedures
toprovide
abasis
fortheidentification
andassessment
ofrisks
ofmaterial
misstatement
atthefinancial
sta ...