大家都知道，ACCA考试并不如想想的简单，每个科目都存在一定的难度、ACCA AA科目重难点的学习，是学员必须掌握的内容之一。只有充分的掌握了考试的难点之后，在考试的时候才能够轻松解答。ACCA AA重难点Logic of Audit的内容具体有哪些？戳：“各科必背定义+历年真题中文解析+20年习题册（PDF版）”
Inherent risk 固有风险
This is the susceptibility 敏感性 of an assertion to a misstatement that could be material, either individually or when aggregated with other misstatements, assuming that there were no related internal controls. 与内控无关
影响固有风险的因素有哪些？
The risk of such misstatement is greater for some assertions and related classes of transactions, account balances, and disclosures than for others.
1) Complex calculations are more likely to be misstated than simple calculations
2) Accounts consisting of amounts derived from accounting estimates pose greater risks than accounts consisting
of relatively routine, factual data.
3) External circumstances giving rise to business risks may also influence inherent risk.
举例：PESTEL 跟政治、经济、社会、高科技、环境、法律高度相关的企业，IR 风险比较高。
作为ACCA AA重难点的一部分，学员不仅要记住其定义，更要学会去运用，这样才能够在考试中有所发挥。融跃教育网课的学习，是帮助学员抓住考试重难点的课程，让学员轻松提分，轻松通过考试。
