大家都知道，ACCA考試并不如想想的簡單，每個科目都存在一定的難度、ACCA AA科目重難點的學習，是學員必須掌握的內(nèi)容之一。只有充分的掌握了考試的難點之后，在考試的時候才能夠輕松解答。ACCA AA重難點Logic of Audit的內(nèi)容具體有哪些？戳：“各科必背定義+歷年真題中文解析+20年習題冊（PDF版）”
Inherent risk 固有風險
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. 與內(nèi)控無關
影響固有風險的因素有哪些？
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.
舉例：PESTEL 跟政治、經(jīng)濟、社會、高科技、環(huán)境、法律高度相關的企業(yè)，IR 風險比較高。
作為ACCA AA重難點的一部分，學員不僅要記住其定義，更要學會去運用，這樣才能夠在考試中有所發(fā)揮。融躍教育網(wǎng)課的學習，是幫助學員抓住考試重難點的課程，讓學員輕松提分，輕松通過考試。
