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ISA 315 Risk Assessment 1-5 Introduction ISA 315 Obtain understanding and Assess risk ISA 330 Responding to assessed risk ISA 500 "Audit Evidence" Use asertions for assessment,futher procedure 122-123 Documentation 6-19 Risk Assessment Procedures and Source of Information about the entity and its Environment, including Internal Control Risk assessment procedures Inquiries of management Those chaged with governance Internal audit team Intenal or external legal council Others such as people processing,marketing etc Analytical procedures Basic overview of material risk see "ISA 520" Observation and inspection use of prior period information Review for changes Discussions among engagement team 120-121 Communicating with those charged with governence 20-99 Understanding the Entity and its Environment, including Internal Control Industry Regulatory framework as well as accounting policies nature of the entity and its environment Objectives and strategies and realted business risks Measurement and review of Financial performance Internal Control (see Appendix 2) Control environment Governance and management ethical and communication/implementation thereof Entities risk assessment process Identifying risk procedures The information system,related business processes Record Process Review Control Activities General vs application controls Manual vs Automated Performance reviews Information processing Physical controls Segregation of duties High level autorisation non routine items Monitoring of controls see appendix 1 ISA 315 100-119 Assessing the risk of material misstatement

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  • ISA315RiskAssessment

    1-5Introduction

    ISA315ObtainunderstandingandAssessrisk

    ISA330Respondingtoassessedrisk

    ISA500"AuditEvidence"Useasertionsforassessment,futherprocedure

    122-123Documentation

    6-19RiskAssessmentProceduresandSourceofInformationabouttheentityanditsEnvironment,includingInternalControl

    Riskassessmentprocedures

    Inquiriesofmanagement

    Thosechagedwithgovernance

    Internalauditteam

    Intenalorexternallegalcouncil

    Otherssuchaspeopleprocessing,marketingetc

    Analyticalprocedures Basicoverviewofmaterialrisksee"ISA520"

    Observationandinspection

    useofpriorperiodinformation Reviewforchanges

    Discussionsamongengagementteam

    120-121Communicatingwiththosechargedwithgovernence

    20-99UnderstandingtheEntityanditsEnvironment,includingInternalControl

    IndustryRegulatoryframeworkaswellasaccountingpolicies

    natureoftheentityanditsenvironment

    Objectivesandstrategiesandrealtedbusinessrisks

    MeasurementandreviewofFinancialperformance

    InternalControl(seeAppendix2)

    Controlenvironment

    Governanceandmanagementethicalandcommunication/implementationthereof

    Entitiesriskassessmentprocess Identifyingriskprocedures

    Theinformationsystem,relatedbusinessprocesses

    Record

    Process

    Review

    ControlActivities

    Generalvsapplicationcontrols

    ManualvsAutomated

    Performancereviews

    Informationprocessing

    Physicalcontrols

    Segregationofduties

    Highlevelautorisationnonroutineitems

    Monitoringofcontrols

    seeappendix1ISA315

    100-119Assessingtheriskofmaterialmisstatement


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