مقاله انگلیسی در باره حسابداری

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Assessing and Responding to Risks in a Financial Statement Audit:

Guidance for audit standards for nonissuers that took effect on or after December 15, 2006.

by John A. Fogarty, Lynford Graham and Darrel R. Schubert

his is the second of two articles describing the requirements of new guidance from the Auditing Standards Board (ASB). The first article discussed the process of assessing risks and controls leading to the concept of the risk of material misstatement (see “Assessing and Responding to Risks in a Financial Statement Audit,” JofA, Jul.06, page 43). This article discusses how the auditor responds to the risk of material misstatement in designing and performing audit procedures