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Risk assessments have been a primary focus area for firms as well as peer reviewers. Assessing risk is a continual process through an engagement life cycle (from client acceptance to planning to evaluating the results). This session with strive to answer three questions: What is a risk assessment? Why do we keep talking about it? And…where do you start?
Learning Objectives:
Identify the different types of risk assessments and their role within an engagement.
Identify materiality considerations when performing a risk assessment.