AICPA Risk Assessment Resources

AICPA risk assessment resources

Identifying, assessing and responding to risks of material misstatement are at the core of every audit. However, a 2017 survey of peer reviewers found over half of 400 audits they reviewed did not comply with the risk assessment standards. Follow the advice in this risk assessment infographic to avoid common missteps.

The resources below will help you perform more effective risk assessments, appropriately link your risk assessments to your audit procedures and comply with the standards.

Other Resources