2016
年ACCA
考试辅导：审计风险类型
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!　　审计风险和企业风险
　　Forthepurposes
ofthePaper
F8exam,
itisimportant
tomake
adistinction
between
audit
risk
andbusiness
risk
(which
isnotexaminable
inPaper
F8),
even
though
ISA315itself
does
notmake
such
adistinction
clear.
ISA315(2)
defines
business
risk
asfollows:
　　Arisk
resulting
from
significant
conditions,
events,
circumstances,
actions
orinactions
that
could
adversely
affect
anentitys
ability
toachieve ...