Assignment First

代写文章:审计风险对公司财务报表的潜在影响

内在风险是指审计人员无法通过对实体财务报表进行实质性的检验和分析,发现与实体财务报表主张有关的重大错报的风险。它可以被看作是审核员得出的风险,即在实际存在重大错误的情况下,却没有出现实质性错误。内在风险是构成审计风险的三个要素之一,另外两个要素是控制风险和内在风险。

尽管审核员似乎没有责任对非实质性错误陈述的内在性进行审计和计划审计,而区分审核员对内在性错误陈述的反应则高度依赖于这些错误陈述是否是欺诈或错误的关键(Muniandy 2007)。

当审核员遇到可能存在欺诈的证据时,无论其重要性如何,审核员都需要考虑关于员工或管理层诚信的每一个暗示,以及对审计的每一个方面可能产生的影响。在此背景下,重要性的考虑与基于内在的审计风险之间似乎存在着反向关系。作为一个重要的例子,在具有特定披露的上下文中可能存在相关断言的风险;特定账户的交易类别可能存在较大的错报,实际价值极低。然而,其错误陈述的风险非常小的价值似乎是非常高的。

代写文章:审计风险对公司财务报表的潜在影响

Inherent risk is referred to as the risk that the auditor will fail in finding misstatements of material in relation with asserting the financial statements of an entity by testing and analysing substantively. It can be referred to as the risk to be concluded by the auditor that there is no presentation of materialistic errors when as a matter of fact there are. Inherent risk is among the three elements consisting of audit risk, and the other two are control risk and inherent risk.
Even though the auditor seems to be having no responsibility for performing and planning the audit for the inherence of immaterial misstatements, while differentiating the response of auditor for the inherence of misstatement that is highly dependent on if those misstatements are the key of fraud or error (Muniandy 2007).

When the auditor has been encountering the evidence of fraud potentially, irrespective of the materiality, the auditor needs to be considering each and every implication regarding the integrity of employees or management and the possible impact on each and every aspect of the audit. In this context, there seems to be an inverse relationship between considerations of materiality and the audit risk based on inherence. As a significant example, there can be a risk of relevant assertions in context with specific disclosure; class of transactions of specific account could be involved in misstatement by large margins, with actual value being extremely low. However, the risk of its misstatement by a very small value seems to be extremely high.