118 | SA 315 | Standards On Auditing | Identifying, Assessing Risk Of Material Misstatement | Part 2

Advanced Auditing and Professional Ethics: Chartered Accountancy;

118 | SA 315 | Standards On Auditing | Identifying And Assessing The Risk Of Material Misstatement Through Understanding The Entity And Its Environment | Part 2;

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*Objectives of Assessing risk of material misstatement
* Risk Assessment Procedures

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1. Components of Risk assessment
- Area of Deficient of risk assessment,
- Identify and Accessing the ROMM
- Assessment of ROMM at FS level and at Assertion level,
- Risk Assessment procedure,
- Special Audit consideration, Fraud assessment
- Measurement of Financial Information, Revision of assessment
- Areas to be examined for Deficiencies and Risk Identification in CIS environment
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