tailieunhanh - Lecture Auditing and assurance services in Australia: Chapter 7 - Gay, Simnett

Chapter 7 - Inherent risk assessment and materiality. After studying this chapter you should be able to: explain the factors that influence the assessment of inherent risk; explain the auditor’s consideration of the special risk areas of fraud, related parties and the appropriateness of the going concern basis; and explain the concept of materiality. |