หรือข้อผิดพลาดในการประเมินความเสี่ย

Or errors in the risk assessment the auditor consider
internal controls related to the preparation of
and presenting the financial statements of the joint venture as it should be. To fill the checking method that best suits the situation
.But not to the purpose behind rae to provide comments on the effectiveness of internal control of enterprises, as well as monitoring
evaluation of the suitability of the accounting policies, the management used
.And a sense of the accounting estimates made by management, as well as the evaluation of
presentation of financial statements as a whole.

Or errors in the assessment of risk.
auditor considers internal control relevant to the preparation.
, and presentation of the financial statements of the Company as it should be. To design audit procedures that are appropriate to the situation.
, but not for the ride thanks to express an opinion on the effectiveness of internal control of the Company.
audit also includes evaluating the appropriateness of accounting policies that management uses.
, and the equation Because of accounting estimates made ​​by management.
, as well as evaluating the overall financial statement presentation.

Or error in the risk assessment of Internal Control Auditor consider such
about the related preparation and presentation of financial statements, the business. To design a method to check that suits the situation
.But not to the object and purpose of expression on the efficiency of internal control of the entity
monitoring includes the appropriateness of accounting policies used by administrators
.And the reasonable of accounting estimates that created by the
and assessment of presentation of financial statements overall.