IBR Bekwaamheidsexamen Practice Questions - IBR-IRE Bekwaamheidsexamen Examen D'aptitude (Statutory Auditor Aptitude Exam) Exam

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ISA 315 (Revised 2019) requires the auditor to consider inherent risk factors when assessing risks of material misstatement. Which set is the inherent risk factors identified in the standard?

Detection risk, sampling risk and non-sampling risk Complexity, subjectivity, change, uncertainty, and susceptibility to misstatement due to management bias or other fraud risk factors Control risk, analytical risk and confirmation risk Performance materiality, clearly trivial threshold and tolerable misstatement

Correct Answer:

Complexity, subjectivity, change, uncertainty, and susceptibility to misstatement due to management bias or other fraud risk factors

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