are more significant when they involve Significant transactions outside the

Are more significant when they involve significant

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are more significant when they involve: Significant transactions outside the client’s normal course of business Related to significant economic or accounting developments Significant subjectivity in measurement of financial information Significant related party transactions Complex transactions Fraud 险在涉及以下方面 更为 显著 : 客户 常业务 范围 的重大 交易 重大经济或会计发展有关的 财务信息计量的主 重大关 交易 复杂 的事务 欺诈
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Audit risk model Inherent risk (IR): possibility of material misstatements could occur in financial reports resulting from something other than failure of controls. Control risk (CR): Risk that client’s system of internal controls will not prevent or detect such a material misstatement. Detection risk (DR): Risk that the auditor’s testing procedures will not be effective in detecting a material misstatements. (IR): 财务报告中出 重大 报的可能性,而不是由于 制的 失败 (CR): 客户 内部控 系统 无法防止 或发 现此 类重大 报的 险。 测风 (DR): 审核员的 测程序 不能有 重大 报的 险。 Managing audit risk 管理审计 Auditor will plan and perform the audit to reduce audit risk to an acceptably low level (ASA 200; ISA 200).There is an inverse relationship between IR and CR and DR.审核员将计和执行审计以将审计降低到可受的低水(ASA 200;ISA 200)IRCRDR Q1: Control risk is: a.The risk that a client's system of internal controls will prevent or detect a materialmisstatement.b.The risk that a client's system of internal controls will not prevent or detect a materialmisstatement.c.The susceptibility of an assertion to a material assertion assuming there are norelated controls.d.None of the above. Q2: By setting high detection risk, an auditor will: Information is material if it impacts on the decision-making process of users of the financial report New definition: Information is material if omitting, misstating or obscuring it could reasonably be expected to influence the decisions that the primary users of general purpose financial statements make on the basis of those financial statements, which provide financial information about a specific reporting entity. 如果信息对财务报告使用者的 决策 程产生影响 么信息 是重要的 定义 : 如果 、误 报或 信息,可以合理 预期 影响 通用财务报表的主要使用者 根据提供有关 定报告 实体 财务信息的财务报表所作的
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