차근차근 재무 공부 기록장

Detection responsibility 1. Assess the risk of misstatement ongoing process, every phase of an audit 2. Design audit to provide reasonable assurance of detection of material misstatement 3. Excercise due care / evaluating results exercise due care, the proper degree of professional skepticism(questioning mind/ critical assessment) * professional skepticism - design additional auditing procedures..

1. Audit risk auditor may unknowingly fail to modify the opinion that is MM - Planned level of audit risk the degree to which external users rely on the FS likelihood that a client will have financial difficulties after an audit - Achieved level of audit risk depends on the amount of audit evidence gathered planned > achieved 1) Inherent risk (IR) result from error, fraud (incentive, pressure, o..