risk assessment understanding internal control1 [AUD] Risk assessment, TOC, Evidence, Final stage Risk Assessment, Planning Risk assessment to obtain an understanding of the client and its environment Risks of material misstatement(IRxCR) are assessed > determine the Nature, Extent, Timing of additional audit procedure Inherent Risk Accounting is a complex, difficult > IR up Nonroutine transaction(ex. high-value transaction: buy building) > IR up New business risk > affects the risk of MM at.. 2024. 3. 18. 이전 1 다음 반응형
