审计风险是ACCA考试的重难点，在备考ACCA考试的时候，学员要掌握到考试的重难点。今天融跃小编给大家分享，ACCA考试知识点：Audit risk审计风险！
Audit risk是什么？
Audit risk is the risk that the auditor expresses an inappropriate audit opinion when the financial statements are materially misstated.
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Audit risk的组成部分AR=IR*CR*DR=ROMM*DR
Audit risk is a function of two main components being the risks of material misstatement and detection risk.
Risk of material misstatement is made up of two components, inherent risk and control risk.
IR，CR，DR的定义分别是什么？
Inherent risk is the susceptibility of an assertion about a class of transaction, account balance or disclosure to a misstatement that could be material, either individually or when aggregated with other misstatements, before consideration of any related controls.
Control risk is the risk that a misstatement which could occur in an assertion about a class of transaction, account balance or disclosure and which could be material, either individually or when aggregated with other misstatements, will not be prevented, or detected and corrected, on a timely basis by the entity’s internal control.
Detection risk is the risk that the procedures performed by the auditor to reduce audit risk to an acceptably low level will not detect a misstatement which exists and which could be material, either individually or when aggregated with other misstatements. Detection risk is affected by sampling and non-sampling risk.
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审计风险是ACCA考试的知识点，也是经常考试的一个点。在学习该知识点的时候，不仅要知道什么是审计风险，还要知道审计风险需要掌握的内容有哪些。ACCA网课学习能够帮助学员进行课程知识点的总结，更好的去理解课程的内容。
如果你在ACCA课程学习方面遇见不同的困难，不妨与融跃老师在线联系或者添加老师微信（rongyuejiaoyu），让老师为你进行课程的解答。同时还可以试学融跃教育课程，找到适合自己的内容，更好的帮助你通 关考试。
