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An exercise whose objective is to enable auditors to express an opinion on whether the financial statements give a true and fair view (or equivalent) of the entity’s affairs at the period end and of its profit or loss (or income and expenditure) for the period then ended and have been properly prepared in accordance with the applicable reporting framework (e.g. relevant legislation and applicable accounting standards) or where statutory or other specific requirements prescribe the term, whether the financial statements “present fairly”.

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Audit Risk Model Steps in the Audit Process 1. Client acceptance and retention 2. Planning and understanding the client Understand client strategies and business processes (strategic and process analyses) Risk Assessments Planning analytics 3. Plan tests of financial statement assertions 4. Perform tests of financial statement assertions Tests of control operating effectiveness and substantive tests 5. Wrapping up the audit 6. Audit reporting 2 Why is Risk Management So Critical to Auditors? Fundamental to Client Acceptance: Auditors only accept clients that have effectively managed risks unless willing to share in the costs associated with poor client risk management Fundamental to Resource Allocation: Auditors perform more tests related to aspects of the client presenting the highest risk exposure to the fair presentation of the financial statements 客户接受的基础：审计师只接受有效管理风险的客户，除非愿意分担与客户风险管理不良相关的成本资源分配的基础：审计师执行更多与客户方面相关的测试，这些客户对财务报表的公允列报具有最高风险 3 Audit Risk Model AR = IR × CR × DR AR: Audit Risk IR: Inherent Risk CR: Control Risk DR: Detection Risk RMM: Risk of Material Misstatement RMM Inherent Risk: the risk of a MATERIAL misstatement assuming no internal controls. Control Risk: the risk of the internal control failing to detect a MATERIAL misstatement. Detection Risk: the risk of the audit procedures failing to detect a MATERIAL misstatement Audit Risk Model 内在风险:假设没有内部控制，重大错报的风险。控制风险:内部控制未能发现重大错报的风险。发现风险:审计程序未能发现重大错报的风险 5 Audit Risk (AR) Risk the auditor expresses an inappropriate opinion The auditor determines what level of AR is acceptable for a given client Distribution of ownership Business risk to audit firm Client size Litigation environment AR = IR × CR × DR RMM 审核员确定给定客户可接受的AR级别所有权分配审计公司的业务风险客户规模诉讼环境 6 What is Appropriate Audit Risk? Due Professional Care: Methods for Minimizing Audit Risk There is a trade-off: Maximum such that opinion can be issued without much risk that financial statements are materially misstated. AR   Evidence Relationship between audit risk and the need for evidence is inverse Risk of Material Misstatement (RMM) Not directly influenced by auditor Assessed by the auditors Risk that financial statements are materially misstated prior to audit AR = IR × CR × DR RMM 不直接受审计师的影响由审计员评估在审计之前财务报表存在重大错报的风险 8 Inherent Risk (IR) Susceptibility of an assertion to material misstatement (individually or in aggregate) Assumes no related internal controls Important factors Client’s business Management’s integrity Client competence Rush to produce financial statements Pressure to hit key metrics Number and nature of related parties Routineness of transactions AR = IR × CR × DR RMM 声明对重大错报的敏感性（单独或合计）假设没有相关的内部控制重要因素客户的业务管理层的诚信客户能力急于编制财务报表达到关键指标的压力关联方的数量和性质交易的常规性 9 Control Risk (CR) Risk that internal control won’t prevent or detect and correct a material misstatement (individually or in aggregate) Assessment based on understanding of client .

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