代写：审计风险对公司财务报表的潜在影响
风险在审计领域发挥着至关重要的作用。本文重点概述和描述了市场政策的概念和跨新兴市场平台运营的公司背景。本文的重点参考了一些关键的审计指导意见，为启发人们对审计风险的认识提供了依据。本文将以lending Lease公司为重点，识别出该公司的两类风险，即控制风险和内在风险。本文的核心观点是，通过对审计风险策略的核心要求的确立，有效的程序在加强土地租赁的内外改善中发挥着至关重要的作用。
持有平等的考虑,固有风险水平的下降,由审计人员判断为适当的披露,类的交易或账户余额,或可以有信息披露中的错报的价值下降,类或平衡,审计师认为材料。这往往要求审计人员在接近年底时更有效地执行审计程序，或提高具体审计程序的水平。这进一步受到以下因素的影响:审计师有可能选择了不合适的审计程序，错误地应用了合适的审计程序，或者错误地解释了审计结果(Earley和Phillips 2008)。
市场竞争
其他因素包括适当的计划、将员工准确分配到敬业团队、在职业中应用怀疑主义以及提供监督。此外，检讨审核工作的表现亦有重要的需要，并会按适当的质素控制标准，考虑对联盛的审核工作进行监督。该公司还面临将固有风险分解为测试风险细节和与实质性分析程序相关的风险的额外组件的风险。因此，可以说，审计实务程序也具有巨大的意义，而对材料的错报也给予了回应。
审核账户余额的程序
为了核查帐户余额，联贷租赁考虑了两种不同的方法，即实质程序方法和基于系统的方法。也称为直接核查方法或担保方法，即实质程序方法，审计资源的主要目标是测试大量的帐户余额和交易，而没有在财务报表中指定任何具体的重点领域。另一方面，基于系统的方法要求审核员评估联利租赁有限公司内部控制的有效性，然后在考虑几个因素的情况下指导主要的实质性程序(Muniandy 2007)。在考虑满足系统目标的领域中，正在进行减少的测试。此外，审计人员的工作重点是考虑审计风险，而财务报表的重要性水平则是由审计人员决定的。对风险评估程序的性质和范围有一项确定，而在进一步之前，对与材料错报有关的风险有一项评估和确定。还有一项重点是必须确定进一步审计程序的范围、时间和性质。如果从整体上看，财务报表在每一个物质方面都是公平的，同时又符合会计原则的普遍接受，那么就会有重大的评价。
代写 ：审计风险对公司财务报表的潜在影响
A crucial role is played by risk in the field of auditing. This paper focused on outlining and describing the concept of market policy and company background operating across the emerging market platform. The key reference of some key guidance of auditing providing evidence to enlighten awareness of audit risks. With key focus on the company of Lend Lease, this paper will identify two types of risk for the company that are control risks and inherent risks. The key notion of this paper is that effective procedures play a crucial role in strengthening the external and internal improvement of Land Lease by the establishment of core requirements for the strategies of audit risk.
Holding the equal considerations of other, either a fall in the level of inherence risk that is judged by the auditor for being appropriate in the disclosure, class of transactions or account balance, or there can be a fall in the value of misstatement within the disclosure, class or balance that the auditor considers as material. This tends to hold the requirement for auditors to be performing audit procedures more effectively, closer to the end of the year, or increasing the level of specific procedures of auditing. This is further affected by the factors that there is some chance that the auditor will be selecting an inappropriate procedure of auditing, misapplying the appropriate procedure of auditing, or misinterpreting the results of audit (Earley and Phillips 2008).
Competition in the market
Other factors are inclusive of appropriate planning, accurate assignment of employees to the team of engagement, the application of skepticism in profession, and providing supervision. There is also a significant need involved for reviewing the performance of audit work, and conduct and supervision of the audit practice of Lend Lease will be considered as per the appropriate standards of quality control. The company is also at the risk for disaggregation of inherent risk as extra components for testing detail of risks and risks related to substantive analytical procedures. Hence, it can be stated that there is huge significance of substantive procedures of auditing as well, while response is given to misstatement of material.
Auditing Procedures for Account Balance Verification
For the verification of account balances, two different approaches are considered by Lend Lease that are substantive procedures approach and systems based approach. Also known as the direct verification approach or vouching approach, the substantive procedures approaches, there is key target on resources of auditing to test large volumes of account balances and transaction without any specific focus areas that are specified in financial statements. On the other hand, the systems- based approach holds the requirement of auditors for assessing the effectiveness underlying the internal control of Lend Lease Limited, and then directing primary substantive procedures with there is consideration of several factors (Muniandy 2007). There is conducting of reduced testing among the areas where there is consideration for meeting objectives of the system. In addition, the auditor focuses on considering audit risk, while there is a determination of materiality level for the statements of finance taken up on the whole. There is a determination about the nature and extent of procedures for risk assessment, while further ahead there is an assessment and identification of risks related to misstatement of material. There is also focus on the need to determine the extent, timing and nature of further procedures of auditing. There is significant evaluation if on the whole, the statements of finance have been involved in fair presentation, in each and every materialistic respect, while conforming with the general acceptance about the principles of accounting.
