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4.1 Explain the approach adopted by auditors of identifying accounts and related assertions at risk of material misstatement. How does this approach help reduce audit risk to an acceptably low level?

Audit risk is the risk that the auditor gives an inappropriate opinion on the financial report. The auditor tries to keep this risk to an acceptably low level by planning the audit according to the key risks faced by the client and allocating more audit time where the risk of material misstatement is highest. This means that the auditor tailors the audit work to the client’s characteristics. If the client has characteristics which suggest that the greater risk of material misstatement is in a particular account or transaction cycle, the auditor will plan to do more audit work on that account or transaction cycle than would be done for another client with different characteristics and lower risk in that area.
The auditor identifies the specific accounts that are most at risk, and how those accounts are likely to be misstated. For example, one client may have a greater risk that fictitious credit sales are included in the balance of accounts receivable, while another client may have a greater risk that accounts receivable balance includes balances that are not likely to be collected. The first client has ineffective controls over processing credit sales and the second client has ineffective controls over granting credit to customers. The auditor would spend more time gathering evidence over the validity of credit sales transactions for the first client, and more time gathering evidence about the collectability of accounts receivable for the second client.
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4.2 How does the auditor’s preliminary assessment of materiality affect audit planning? What does an auditor consider when making the preliminary assessment of materiality?

The auditor’s preliminary assessment of materiality is made early in the audit and is used to guide planning of the audit and the audit testing based on the plan. The auditor will set materiality higher when client risk (inherent risk and control risk) is lower, i.e. there is an inverse relationship between client risk and the preliminary assessment of materiality. This means that the materiality assessment is set lower for riskier clients. The auditor must specifically consider the three components of audit risk when making the preliminary assessment of materiality. At this stage, the auditor has not completed testing, so the assessment of control risk is also preliminary.

Dueduedue论文服务-【美国论文代写】加拿大论文ESSAY代写服务 A low preliminary assessment of materiality means that the auditor must plan to detect misstatements of low materiality. A high preliminary assessment of materiality (for a low risk client) means that the auditor plans to detect misstatements that have a high level of materiality. It takes more audit work to be reasonably sure that smaller misstatements are detected, than the amount of audit work required to be reasonably sure that larger misstatements are detected. This is because the lower the materiality level set, the more items will fall into this definition. In addition, because the auditor will be combining all testing results together, a lower materiality level is more sensitive to a potential material misstatement.

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