澤稷網(wǎng)校ACCA提示：ACCA F8備考需要注意的關(guān)鍵點(diǎn)有以下這些：

ACCA F8 梳理全書

Part A,B,C外部審計(jì)基礎(chǔ)理論；

Part D審計(jì)思路或?qū)徲?jì)計(jì)劃；

Part E,F,G審計(jì)可用的工具；

Part H,I出具審計(jì)報(bào)告的步驟；

Part J工作底稿。

或者更概括點(diǎn)，A-C理論，D-H工具，I-J補(bǔ)充。

法寶2：對(duì)癥下藥

A-C 理論：背   （投入度 兩星）

D-H 工具：用   （投入度 三星）

I-J 補(bǔ)充：懂   （投入度 一星）

下面是一篇最新的ACCA F8考官文章，替大家選了audit risk，why I choose it，obviously，it is so important that I have to amphasize it.審計(jì)風(fēng)險(xiǎn)的概念涉及到FAU，F(xiàn)8和P7，在此專門挑出有關(guān)F8的內(nèi)容來跟大家分享。

WHAT IS AUDIT RISK?

According to the IAASB Glossary of Terms (1), audit risk is defined as follows:

‘The risk that the auditor expresses an inappropriate audit opinion when the financial statements are materially misstated. Audit risk is a function of material misstatement and detection risk.’

首先，什么是審計(jì)風(fēng)險(xiǎn)？

根據(jù)IAASB Glossary of Terms(1)，審計(jì)風(fēng)險(xiǎn)被定義為：審計(jì)風(fēng)險(xiǎn)（AR）是指當(dāng)財(cái)務(wù)報(bào)表出現(xiàn)重大錯(cuò)報(bào)時(shí)審計(jì)人員發(fā)表了不恰當(dāng)?shù)膶徲?jì)意見，它由重大錯(cuò)報(bào)風(fēng)險(xiǎn)（RMM）和查處風(fēng)險(xiǎn)(DR)組成，即AR=RMM*DR。RMM與被審計(jì)的企業(yè)本身相關(guān)，戲稱“企業(yè)先天不足”；DR則與審計(jì)自身相關(guān)。一般設(shè)定AR為5%，RMM是不可控因素，審計(jì)人員只能根據(jù)RMM的大小來調(diào)節(jié)DR，也就是調(diào)節(jié)工作量的大小。

WHY IS AUDIT RISK SO IMPORTANT TO AUDITORS?

Audit risk is fundamental to the audit process because auditors cannot and do not attempt to check all transactions. Students should refer to any published accounts of large companies and think about the vast number of transactions in a statement of comprehensive income and a statement of financial position. It would be impossible to check all of these transactions, and no one would be prepared to pay for the auditors to do so, hence the importance of the risk?based approach toward auditing. Traditionally, auditors have used a risk-based approach in order to minimise the chance of giving an inappropriate audit opinion, and audits conducted in accordance with ISAs must follow the risk?based approach, which should also help to ensure that audit work is carried out efficiently, using the most effective tests based on the audit risk assessment. Auditors should direct audit work to the key risks (sometimes also described as significant risks), where it is more likely that errors in transactions and balances will lead to a material misstatement in the financial statements. It would be inefficient to address insignificant risks in a high level of detail, and whether a risk is classified as a key risk or not is a matter of judgment for the auditor.

其次，為什么審計(jì)風(fēng)險(xiǎn)對(duì)審計(jì)人員來說非常重要？

審計(jì)風(fēng)險(xiǎn)是審計(jì)工程中最基礎(chǔ)的部分，因?yàn)閷徲?jì)人員不可能也不打算去檢查所有交易。同學(xué)們可以查閱一些大型上市公司公布的財(cái)務(wù)報(bào)表，很容易發(fā)現(xiàn)利潤(rùn)表和資產(chǎn)負(fù)債表中發(fā)生額的數(shù)量之巨大。所以審計(jì)人員不可能去檢查所有科目的發(fā)生額，而且也沒有公司愿意支付審計(jì)人員去做這些，由此可見以風(fēng)險(xiǎn)為導(dǎo)向的方法對(duì)審計(jì)的重要性。以傳統(tǒng)方法來說，審計(jì)人員用/以風(fēng)險(xiǎn)為導(dǎo)向的方法/使發(fā)表不恰當(dāng)審計(jì)意見的可能性最小，而且根據(jù)ISAs實(shí)施的審計(jì)必須遵守以風(fēng)險(xiǎn)為導(dǎo)向的方法，這也能確保/使用了/建立在審計(jì)風(fēng)險(xiǎn)評(píng)估基礎(chǔ)之上/最有效的檢測(cè)方法/的審計(jì)工作有效進(jìn)行。審計(jì)人員應(yīng)該把審計(jì)工作的重要性放在關(guān)鍵風(fēng)險(xiǎn)（或說重大風(fēng)險(xiǎn)）上，在這些地方發(fā)生額和余額的錯(cuò)誤將會(huì)導(dǎo)致錯(cuò)誤報(bào)表的重大錯(cuò)報(bào)?；ㄙM(fèi)大量時(shí)間和精力來尋找非重大風(fēng)險(xiǎn)是沒有意義的，并且風(fēng)險(xiǎn)重大與否取決于審計(jì)人員的判斷。

RELEVANT ISAS

There are many references throughout the ISAs to audit risk, but perhaps the two most important audit risk-related ISAs are as follows:

ISA 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with ISAs

ISA 315, Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and Its Environment

再者，相關(guān)ISAs

ISA200，獨(dú)立審計(jì)人員的整體目標(biāo)和依據(jù)國(guó)家審計(jì)準(zhǔn)則展開的審計(jì)工作。

ISA315，通過解讀企業(yè)及其環(huán)境來確認(rèn)和評(píng)估審計(jì)風(fēng)險(xiǎn)。

ISA 315 deals with the auditor’s responsibility to identify and assess the risks of material misstatement in the financial statements through an understanding of the entity and its environment, including the entity’s internal controls and risk assessment process. The first version of ISA 315 was originally published in 2003 after a joint audit risk project had been carried out between the IAASB, and the United States Auditing Standards Board. Changes in the audit risk standards have arguably been the single biggest change in auditing standards in recent years, so the significance of ISA 315, and the topic of audit risk, should not be underestimated by auditing students.

The requirements of ISA 315 are summarised in the following table.

(1). The auditor shall perform risk assessment procedures in order to provide a basis for the identification and assessment of the risks of material misstatement.

(2). The auditor is required to obtain an understanding of the entity and its environment, including the entity’s internal control systems.

(3). The auditor shall identify and assess the risks of material misstatement, and determine whether any of the risks identified are, in the auditor’s judgement, significant risks. This is in order to provide a basis for designing and performing further audit procedures.

(4). ISA 330 then deals with the required responses to assessed risks.

下面重點(diǎn)介紹ISA315

ISA315解決關(guān)于審計(jì)人員通過了解企業(yè)及其環(huán)境來確認(rèn)好評(píng)估財(cái)務(wù)報(bào)表的重大錯(cuò)報(bào)風(fēng)險(xiǎn)的責(zé)任問題，包括企業(yè)內(nèi)控和分析評(píng)估過程。其要求概括如下：

（1） 審計(jì)人員應(yīng)該實(shí)行分析評(píng)估程序?yàn)橹卮箦e(cuò)報(bào)風(fēng)險(xiǎn)的確認(rèn)和評(píng)估提供基礎(chǔ)支持；

（2） 審計(jì)人員需要了解要求及其環(huán)境，包括企業(yè)的內(nèi)控系統(tǒng)；

（3） 審計(jì)人員應(yīng)該確認(rèn)和評(píng)估審計(jì)風(fēng)險(xiǎn)并根據(jù)專業(yè)判斷決定它們是否是重大風(fēng)險(xiǎn)。這是為了設(shè)計(jì)和執(zhí)行進(jìn)一步的審計(jì)程序提供基礎(chǔ)；

（4） 風(fēng)險(xiǎn)評(píng)估出來以后，再以此為導(dǎo)向，ISA330來解決查處風(fēng)險(xiǎn)（DR）。

THE AUDIT RISK MODEL

Finally, it is important to make reference to the so called traditional audit risk model, which pre-dates ISA 315, but continues to remain important to the audit process. The audit risk model breaks audit risk down into the following three components:

Inherent risk

This is the susceptibility of an assertion about a class of transaction, account balance, or disclosure to a misstatement that could be material, either individually or when aggregated with other misstatements, before consideration of any related controls.

Control risk

This is the risk that a misstatement could occur in an assertion about a class of transaction, account balance or disclosure, and that the misstatement could be material, either individually or when aggregated with other misstatements, and will not be prevented or detected and corrected, on a timely basis, by the entity’s internal control.

Detection risk

This is the risk that the procedures performed by the auditor to reduce audit risk to an acceptably low level will not detect a misstatement that exists and that could be material, either individually or when aggregated with other misstatements.

尤其，審計(jì)風(fēng)險(xiǎn)模型

固有風(fēng)險(xiǎn)（IR）

在不考慮相關(guān)控制的情況下，關(guān)于發(fā)生額、賬戶余額和披露的認(rèn)定錯(cuò)誤單獨(dú)或與其他錯(cuò)報(bào)加總，多么容易成為重大錯(cuò)報(bào)。

控制風(fēng)險(xiǎn)（CR）

在固有風(fēng)險(xiǎn)的基礎(chǔ)上考慮企業(yè)的內(nèi)控，但是依然無法及時(shí)地預(yù)防、查處和糾正的風(fēng)險(xiǎn)。

查處風(fēng)險(xiǎn)（DR）

簡(jiǎn)言之，就是以已經(jīng)評(píng)估出來的重大錯(cuò)報(bào)風(fēng)險(xiǎn)為導(dǎo)向而確定的風(fēng)險(xiǎn)允許大小。

CONCLUSIONS

The concept of audit risk is of key importance to the audit process and Paper F8 students are required to have a good understanding of what audit risk is, and why it is so important. For the purposes of the Paper F8 exam, it is important to understand that audit risk is a very practical topic and is therefore examined in a very practical context. Any definition or explanation of the audit risk model itself will usually only be allocated a small number of marks, but many students still include such definitions in answers to case study and scenario questions which require a practical application of audit risk assessment procedures. Students must also be prepared to apply their understanding of audit risk to questions and come up with appropriate risk assessment procedures.

最后，結(jié)論

審計(jì)風(fēng)險(xiǎn)的概念對(duì)審計(jì)過程非常重要，考F8的學(xué)生需要對(duì)審計(jì)風(fēng)險(xiǎn)是什么以及它為什么這么重要有一個(gè)很好的了解。對(duì)于F8考試，要明白審計(jì)風(fēng)險(xiǎn)是一個(gè)非常實(shí)用性的話題，因此出題也在實(shí)用性的內(nèi)容下（PartD-H），審計(jì)風(fēng)險(xiǎn)的定義和解釋(PartA-C)只會(huì)分到很小的分?jǐn)?shù)。很多學(xué)生會(huì)在回答案例分析和情景問題時(shí)總結(jié)出這些需要實(shí)際應(yīng)用審計(jì)風(fēng)險(xiǎn)評(píng)估程序的定義，所以建議大家在考試前準(zhǔn)備好用自己對(duì)審計(jì)風(fēng)險(xiǎn)的理解去解決問題并想出恰當(dāng)?shù)娘L(fēng)險(xiǎn)評(píng)估程序。