Audit Risk Assessment and Audit Sampling

Auditing profession is seeking to confirm the information disclosed in the financial statements so always faced with the danger that lies ahead auditor.Including the risks that may be inherent risks such as honesty or integrity of the information disclosed by the Board of Directors and not consistent with the facts Or collusion of employees and managers that can bypass the internal controls cited. For these reasons the auditor should have an appropriate assessment of risks ahead When the finger points to the auditor to be able to provide a defense of their work.