Audit case analysis

1. There is a risk of material misstatement at the level of financial statements. Reason: Company A changed the vice president in charge of sales. The sales problems accumulated in previous years and the influence of customer channels on enterprise development need to be paid attention to. 2. There is a risk of material misstatement in the financial statements. Reason: A company needs to pay attention to its slow response to the market and great influence. 3. There are significant false positives at the appraisal level. Reason: Demolition of illegal buildings will affect the management of assets and inventory materials and increase non-operating losses. 4. There is a risk of material misstatement in the financial statements. Attention should be paid to the quality of statements, account books, voucher accounting and data conversion. The importance of risk assessment procedure lies in scientifically and comprehensively understanding and determining the problems existing in the audited object through assessment from the overall and specific levels, so as to lay a good foundation for realizing the audit purpose.