12月acca考试即将开考，面对含金量越来越高的acca证书，大家一定要积极备考。小编为您整理了acca科目F8知识点：审计风险和固有风险，一起来学习吧！
Audit Risk 审计风险
Risk-based approach to audit 风险导向型审计: Analyse 分析客户商业、交易和系统中，可能导致重大误报的风险。直接测试风险区域 testing risky area。
Audit risk is the 'risk that the auditor expresses an inappropriate audit opinion when the financial statements are materially misstated'.审计风险是指当 FS 有重大误报时，审计师发表了不恰当的审计观点。
The auditor shall obtain sufficient appropriate audit evidence to reduce audit risk to an acceptably low level 这里 reduce 指的是审计师没有发现的错误
It is made up of 3 component parts, inherent risk, control risk and detection risk
Inherent risk 固有风险
This is the susceptibility 敏感性 of an assertion to a misstatement that could be material, either individually or when aggregated with other misstatements, assuming that there were no related internal controls. 与内控无关
影响固有风险的因素-大题概率 90%
The risk of such misstatement is greater for some assertions and related classes of transactions, account balances, and disclosures than for others.
固有风险常出现在这些认定和相关交易、科目和披露，譬如：
Complex calculations are more likely to be misstated than simple calculations
复杂计算比简单计算的出错率高
Accounts consisting of amounts derived from accounting estimates pose greater risks than accounts consisting of relatively routine, factual data.
估计的数字比事实数据容易出错
External circumstances giving rise to business risks may also influence inherent risk.
外部环境提高商业风险，从而影响了固有风险
（举例：PESTEL 跟政治、经济、社会、高科技、环境、法律高度相关的企业， IR 风险比较高）
其他考虑因素：客户的业务性质、以前审计的结果、初次审计还是连续审计、关联方、非常规交易、正确记录账户余额及交易所需进行判断、总体的构成
