Assessing and responding to audit risk in a financial statement audit.
American Institute of Certified Public Accountants.
"Updated as of October 1, 2016"--page iii.
Includes bibliographical references and index.
Authoritative and nonauthoritative guidance on the auditor's risk assessment in a financial statement audit -- Overview of applying the audit risk standards -- Key concepts underlying the auditor's risk assessment process -- Planning and performing risk assessment procedures -- Understanding the client, its environment, and its internal control -- Risk assessment and the design of further audit procedures -- Performing further audit procedures -- avaluating audit findings, audit evidence, and deficiencies in internal control.
Financial statements
Auditing, Internal
Risk management