據高頓網校小編所知，ACCA F8的難度在于純理論，邏輯性極強，這對于大多數未接觸過實際的審計過程的在校生來說無疑是一個很大的挑戰。但是，為了應付考試，大可不必如此犯難，誰讓我們要如何50分萬歲呢！法寶1：梳理全書

Part A,B,C外部審計基礎理論；

Part D審計思路或審計計劃；

Part E,F,G審計可用的工具；

Part H,I出具審計報告的步驟；

Part J工作底稿。

或者更概括點，A-C理論，D-H工具，I-J補充。

A-C 理論：背   （投入度 兩星）

D-H 工具：用   （投入度 三星）

I-J 補充：懂   （投入度 一星）

在知曉山頂和通往山頂的路徑之后，余下的便是我們自己一步一個腳印地往上爬了。既然抬頭就能仰望星空，那舉步便要腳踏實地，荊棘、岔路都不足為懼，勇氣和信心會幫助我們克服一切。AZA! AZA! 88在召喚你！

下面是一篇*7的考官文章，小編替大家選了audit risk，why I choose it，obviously，it is so important that I have to amphasize it.審計風險的概念涉及到FAU，F8和P7，在此小編專門挑出有關F8的內容來跟大家分享。

According to the IAASB Glossary of Terms (1), audit risk is defined as follows:

‘The risk that the auditor expresses an inappropriate audit opinion when the financial statements are materially misstated. Audit risk is a function of material misstatement and detection risk.’

首先，什么是審計風險？

根據IAASB Glossary of Terms(1)，審計風險被定義為：審計風險（AR）是指當財務報表出現重大錯報時審計人員發表了不恰當的審計意見，它由重大錯報風險（RMM）和查處風險(DR)組成，即AR=RMM*DR。RMM與被審計的企業本身相關，戲稱“企業先天不足”；DR則與審計自身相關。一般設定AR為5%，RMM是不可控因素，審計人員只能根據RMM的大小來調節DR，也就是調節工作量的大小。

Audit risk is fundamental to the audit process because auditors cannot and do not attempt to check all transactions. Students should refer to any published accounts of large companies and think about the vast number of transactions in a statement of comprehensive income and a statement of financial position. It would be impossible to check all of these transactions, and no one would be prepared to pay for the auditors to do so, hence the importance of the risk?based approach toward auditing. Traditionally, auditors have used a risk-based approach in order to minimise the chance of giving an inappropriate audit opinion, and audits conducted in accordance with ISAs must follow the risk?based approach, which should also help to ensure that audit work is carried out efficiently, using the most effective tests based on the audit risk assessment. Auditors should direct audit work to the key risks (sometimes also described as significant risks), where it is more likely that errors in transactions and balances will lead to a material misstatement in the financial statements. It would be inefficient to address insignificant risks in a high level of detail, and whether a risk is classified as a key risk or not is a matter of judgment for the auditor.

其次，為什么審計風險對審計人員來說非常重要？

審計風險是審計工程中最基礎的部分，因為審計人員不可能也不打算去檢查所有交易。同學們可以查閱一些大型上市公司公布的財務報表，很容易發現利潤表和資產負債表中發生額的數量之巨大。所以審計人員不可能去檢查所有科目的發生額，而且也沒有公司愿意支付審計人員去做這些，由此可見以風險為導向的方法對審計的重要性。以傳統方法來說，審計人員用/以風險為導向的方法/使發表不恰當審計意見的可能性最小，而且根據ISAs實施的審計必須遵守以風險為導向的方法，這也能確保/使用了/建立在審計風險評估基礎之上/最有效的檢測方法/的審計工作有效進行。審計人員應該把審計工作的重要性放在關鍵風險（或說重大風險）上，在這些地方發生額和余額的錯誤將會導致錯誤報表的重大錯報。花費大量時間和精力來尋找非重大風險是沒有意義的，并且風險重大與否取決于審計人員的判斷。

There are many references throughout the ISAs to audit risk, but perhaps the two most important audit risk-related ISAs are as follows:

ISA 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with ISAs

ISA 315, Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and Its Environment

ISA200，獨立審計人員的整體目標和依據國家審計準則展開的審計工作。

ISA315，通過解讀企業及其環境來確認和評估審計風險。

ISA 315 deals with the auditor’s responsibility to identify and assess the risks of material misstatement in the financial statements through an understanding of the entity and its environment, including the entity’s internal controls and risk assessment process. The first version of ISA 315 was originally published in 2003 after a joint audit risk project had been carried out between the IAASB, and the United States Auditing Standards Board. Changes in the audit risk standards have arguably been the single biggest change in auditing standards in recent years, so the significance of ISA 315, and the topic of audit risk, should not be underestimated by auditing students.

The requirements of ISA 315 are summarised in the following table.

(1). The auditor shall perform risk assessment procedures in order to provide a basis for the identification and assessment of the risks of material misstatement.

(2). The auditor is required to obtain an understanding of the entity and its environment, including the entity’s internal control systems.

(3). The auditor shall identify and assess the risks of material misstatement, and determine whether any of the risks identified are, in the auditor’s judgement, significant risks. This is in order to provide a basis for designing and performing further audit procedures.

(4). ISA 330 then deals with the required responses to assessed risks.

ISA315解決關于審計人員通過了解企業及其環境來確認好評估財務報表的重大錯報風險的責任問題，包括企業內控和分析評估過程。其要求概括如下：

（1） 審計人員應該實行分析評估程序為重大錯報風險的確認和評估提供基礎支持；

（2） 審計人員需要了解要求及其環境，包括企業的內控系統；

（3） 審計人員應該確認和評估審計風險并根據專業判斷決定它們是否是重大風險。這是為了設計和執行進一步的審計程序提供基礎；

（4） 風險評估出來以后，再以此為導向，ISA330來解決查處風險（DR）。

Finally, it is important to make reference to the so called traditional audit risk model, which pre-dates ISA 315, but continues to remain important to the audit process. The audit risk model breaks audit risk down into the following three components:

Inherent risk

This 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

This is the risk that a misstatement could occur in an assertion about a class of transaction, account balance or disclosure, and that the misstatement could be material, either individually or when aggregated with other misstatements, and will not be prevented or detected and corrected, on a timely basis, by the entity’s internal control.

Detection risk

This is the risk that the procedures performed by the auditor to reduce audit risk to an acceptably low level will not detect a misstatement that exists and that could be material, either individually or when aggregated with other misstatements.

尤其，審計風險模型

固有風險（IR）

在不考慮相關控制的情況下，關于發生額、賬戶余額和披露的認定錯誤單獨或與其他錯報加總，多么容易成為重大錯報。

控制風險（CR）

在固有風險的基礎上考慮企業的內控，但是依然無法及時地預防、查處和糾正的風險。

查處風險（DR）

簡言之，就是以已經評估出來的重大錯報風險為導向而確定的風險允許大小。

The concept of audit risk is of key importance to the audit process and Paper F8 students are required to have a good understanding of what audit risk is, and why it is so important. For the purposes of the Paper F8 exam, it is important to understand that audit risk is a very practical topic and is therefore examined in a very practical context. Any definition or explanation of the audit risk model itself will usually only be allocated a small number of marks, but many students still include such definitions in answers to case study and scenario questions which require a practical application of audit risk assessment procedures. Students must also be prepared to apply their understanding of audit risk to questions and come up with appropriate risk assessment procedures.

最后，結論

審計風險的概念對審計過程非常重要，考F8的學生需要對審計風險是什么以及它為什么這么重要有一個很好的了解。對于F8考試，要明白審計風險是一個非常實用性的話題，因此出題也在實用性的內容下（PartD-H），審計風險的定義和解釋(PartA-C)只會分到很小的分數。很多學生會在回答案例分析和情景問題時總結出這些需要實際應用審計風險評估程序的定義，所以小編建議大家在考試前準備好用自己對審計風險的理解去解決問題并想出恰當的風險評估程序。