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Benefits of the Risk-Based Audit

Updated: Dec 28, 2022

Some of the benefits of the risk-based approach are summarised in the exhibit below.


风险导向性审计方法(risk-based approach)进行审计的一些好处在下面的展览中进行了总结。

Time Flexibility When Audit Work Needs to Be Performed

Because risk assessment procedures do not involve the detailed testing of transactions and balances, they can be performed well before the period end, assuming no major operational changes are anticipated.


This can help in balancing the workload of audit staff more evenly throughout the period.


It may provide the client with time to respond to identified (and communicated) weaknesses in internal control and other requests for assistance before the commencement of period-end audit fieldwork.


However, where interim financial information is not readily available, the analytical risk assessment procedures may have to be performed at a later date.

需要进行审计工作时的时间灵活性

由于风险评估程序不涉及交易和余额的详细测试,因此,假设没有重大的业务变化,它们可以在期末前很早就执行。


这可以帮助平衡审计人员在整个期间的工作量,使其更加均匀。


它可以为客户提供时间,在期末审计工作开始前,对已发现的(和通报的)内部控制的弱点和其他援助要求作出回应。


然而,如果中期财务信息不是现成的,分析性风险评估程序可能必须在晚些时候进行。


Audit Team’s Effort Focused on Key Areas

By understanding where the risks of material misstatement can occur in financial statements, the auditor can direct the audit team’s effort toward high-risk areas and perhaps reduce work in lower-risk areas.


This will also help to ensure that audit staff resources are used effectively.


审计小组的工作集中在关键领域

通过了解财务报表中可能发生重大错报的风险,审计师可以将审计小组的工作引向高风险领域,或许可以减少低风险领域的工作。


这也将有助于确保审计人员的资源得到有效利用。

Audit Procedures Focused on Specific Risks

Further audit procedures are designed to respond to assessed risks.


Consequently, tests of details that only address risks in general terms may be significantly reduced or even eliminated.


专注于特定风险的审计程序

进一步的审计程序是为了应对评估的风险而设计的。


因此,只针对一般风险的细节测试可能会大大减少,甚至取消。



Understanding of Internal Control

The required understanding of internal control enables the auditor to make informed decisions on whether to test the operating effectiveness of internal control.


Tests of controls (for which some controls may only require testing every three years) will often result in much less work being required than performing extensive tests of details.


对内部控制的理解

对内部控制的必要了解使审计师能够就是否测试内部控制的运行效果做出明智的决定。


对控制的测试(有些控制可能只需要每三年测试一次)往往会比对细节进行广泛的测试所需的工作要少很多。

Timely Communication of Matters of Interest to Management

The improved understanding of internal control may enable the auditor to identify weaknesses in internal control (such as in the control environment and general IT controls) that were not previously recognised.


Communicating these weaknesses to management on a timely basis will enable them to take appropriate action, which is to their benefit.


This may also save time in performing the audit.


及时向管理层传达感兴趣的事项

对内部控制理解的提高可能会使审计师发现以前没有认识到的内部控制的弱点(如控制环境和一般IT控制)。


将这些弱点及时传达给管理层,将使他们能够采取适当的行动,这对他们是有利的。


这也可以节省执行审计的时间。


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