2016-10-25 00:00:00嘉辉 ACCA
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审计风险和企业风险
For the purposes of the Paper F8 exam, it is important to make a distinction between audit risk and business risk (which is not examinable in Paper F8), even though ISA 315 itself does not make such a distinction clear. ISA 315(2) defines business risk as follows:
‘A risk resulting from significant conditions, events, circumstances, actions or inactions that could adversely affect an entity’s ability to achieve its objectives and execute its strategies, or from the setting of inappropriate objectives and strateg ..........
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