要想在之后的工作中有更好的作为，就要能够在该领域有较强的知识。财会行业比较火热的ACCA证书，让更多的人在这条道路上走得更远。那么，怎么更好理解ACCA考试Risk assessment process 风险评估流程？
掌握ACCA考试的内容对学员很关键，尤其是ACCA重难点的学习。Risk assessment process 风险评估流程是ACCA考试中学员需要重点学习的内容，Risk assessment process 风险评估流程的内容学员可以参考下面的去学习。
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Auditor shall obtain an understanding of whether the entity has a process for:
Identifying business risks relevant to financial reporting objectives.
Estimating the significance of the risks.
Assessing the likelihood of their occurrence.
Deciding upon actions to address those risks.
1) If there is no such process
The auditor shall discuss with management:
Whether relevant business risks have been identified.
How they have been addressed.
2) If the client has the process
The risk of misstatement will be lower.
The auditor shall obtain an understanding of it.
通过ACCA课程的学习，学员对财会知识有了更深入的了解，备考ACCA考试更有信心。备考路上我们一路同行，备考路上的艰辛，我们一起走过，分享你的备考经验与难题，一起解决rongyuejiaoyu。