Benefits of the Risk-Based Audit

Some of the benefits of the risk-based approach are summarised in the exhibit below. 风险导向性审计方法(risk-based approach)进行审计的一些好处在下面的展览中进行了总结。 Time Flexibility When Audit Work Needs to Be Performed Because risk assessment procedures do not involve the detailed testing of transactions and balances, they can be performed well before the period end, assuming no major operational changes are anticipated. […]