高頓網(wǎng)校小編為各位ACCA學(xué)員整理了F8科目知識(shí)點(diǎn)總結(jié)，希望大家查漏補(bǔ)缺，對(duì)考試有所幫助。
        ENTITY’S RISK ASSESSMENT PROCESS
　　Auditors should assess whether the entity has a process to identify the business risks relevant to financial reporting objectives, estimate the significance of them, assess the likelihood of the risks occurrence, and decide actions to address the risks. If auditors have identified such risks, then auditors should *uate the reasons why the risk assessment process failed to identify the risks, determine whether there is significant deficiency in internal controls in identifying the risks, and discuss with the management.