أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
The risk of material misstatement on an assertion level is composed of an assessment of inherent risk and control risk – inherent risk being the auditor's statement regarding the client's susceptibility of an assertion to being materially misstated. This is before the consideration of the client's internal controls.
