Assignment First

美国化学工程论文代写:实施审计前应考虑的风险

企业组织中的风险是在制定审计计划时需要考虑的核心概念或普遍概念。详细分析业务性质、交易、行业、客户、行业成长等多方面。在本节审计计划中,应明确审计风险,并计划审计时应涉及的主要风险领域。与Soundworld Ltd一样,每个组织中都存在三种更广泛的风险类型,分别是业务风险、财务报告风险和参与风险(Allen, 2014)。这些是更广泛的风险领域,其中每一个都可能涉及许多其他风险。在计划审计时,在实施审计前应考虑以下风险:

美国化学工程论文代写:实施审计前应考虑的风险

风险评估:根据本节的审计计划,固有风险在不同业务领域已经被确认了的同时分析的结构和商业环境Soundworld有限公司以下是固有风险识别及其含义的描述金融账户,可能跳的存在和重要性和识别断言已经发生。

对零售商的回扣和折扣:允许的折扣帐户和库存或库存。由于批发商承受着巨大的压力,要求他们提供更多的折扣,因此折扣账户存在很高的内在风险。在库存层面,存在适度的内在风险,因为零售商也可以控制库存水平,这可能导致批发商或Soundworld的库存水平被操纵。主张可以打折记账,盗用打折凭证和库存系统。

美国化学工程论文代写:实施审计前应考虑的风险

Risk in the business organisation is core concept or pervasive concept that shall be taken into account while preparing audit plan. Detailed analysis of business nature, transactions, industry, customers, industry growth and many other aspects shall be taken into account. In this section of audit plan, audit risk shall be defined and what are major risk areas that are to be covered while auditing will be planned. There are three broader types of risk present in every organisation so as in Soundworld Ltd and these are business risk, financial reporting risk and engagement risk (Allen, 2014). These are broader risk areas and in each one of them there can be many other risks involved. While planning audit, following risks are to be consider before implementing audit:

美国化学工程论文代写:实施审计前应考虑的风险

Risk Assessment: Under this section of audit plan, inherent risk under different business areas has been identified and documented while making analysis of structure and business environment of Soundworld ltd. Following is the description of inherent risk identified and their implication on financial accounts, likely hood of occurrence and materiality and identification of assertions has been taken place.

Rebates and Discounts to retailers: Discount allowed account and inventory or stock. There is high level of inherent risk in term of discount allowed account because there is significant pressure on wholesalers to allow more discount. On inventory level, there will be moderate level of inherent risk because retails can also control their inventory level which could lead to manipulation in inventory level of wholesalers or Soundworld. Assertions can be discount allowed account, misappropriation of discount vouchers and inventory system.