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Common methods for risk assessment
The risk factor analysis method refers to the risk assessment method that assesses and analyzes the factors that may lead to the occurrence of risk, thereby determining the
1, the risk factor analysis
The risk factor analysis method refers to the risk assessment method that assesses and analyzes the factors that may lead to the occurrence of risk, thereby determining the probability of risk occurrence. The general idea is to investigate the source of the risk → identify the risk conversion conditions → determine whether the conversion conditions are met → estimate the consequences of risk → risk assessment.
2, fuzzy comprehensive evaluation method
3, the internal control evaluation method
The internal control assessment method refers to a method of determining audit risk through the evaluation of the internal control structure of the audited entity. Since the internal control structure is directly related to the control risk, this method is mainly used in the assessment of control risk. The research and evaluation made by the CPA on the internal control of the enterprise can be divided into three steps:
4. Analytical review method
Analytical review method is the analysis of the major ratios or trends of the audited entity by the certified public accountant, including the investigation of abnormal changes and differences in these important ratios or trends and expected amounts and related information, to speculate whether the financial statements have important misstatements or omissions. Sex. Commonly used methods are comparative analysis, ratio analysis, and trend analysis.
5. Qualitative Risk Assessment Method
Qualitative risk assessment methods refer to those methods that can make qualitative assessments of audit risks through observation, investigation and analysis, and with the aid of CPA’s experience, professional standards, and judgments. It has the advantages of convenience and effectiveness and is suitable for assessing various audit risks. The main methods are: observation method, investigation method, logic analysis method, similar estimation method.
6, risk rate risk assessment method
The risk rate risk assessment method is one of the quantitative risk assessment methods. Its basic idea is: first calculate the risk rate, and then compare the risk rate with the risk safety indicator. If the risk rate is greater than the risk safety indicator, the system is in a risk state. The greater the difference between the two data, the greater the risk.
The risk rate is equal to the frequency of risk multiplied by the average loss incurred by the risk. The risk loss includes intangible loss. The intangible loss can be exchanged according to certain standards or calculated according to the amount. Risk security indicators are based on a large amount of experience and statistical calculations, taking into account the scientific and technological level at the time, socio-economic conditions, legal factors and people's psychological factors, etc., generally accepted as the minimum risk rate. The risk rate risk assessment method can be used in accounting firm and CPA industry risk management.