[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-28974":3,"doc-seo-28974":21},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"update_tm":20},28974,2336464648322,"Aria","https://ap-avatar.wpscdn.com/avatar/2200025388227c56fec?_k=1778556882303663488",4,"Exam","Exam technique for Advanced Audit and Assurance Part 2-Risk","This technical exam-approach article explains how to maximise marks in Advanced Audit and Assurance by applying correct risk identification and contextual evaluation. It distinguishes business risk, risk of material misstatement (RoMM), and audit risk, then links them through the audit risk model: audit risk equals RoMM multiplied by detection risk. Guidance focuses on recognising inherent and control risks, understanding how they stem from underlying business risks, and tailoring exam answers to the needs of the audit engagement partner.","cbCailrVKWLbpaxB","https://ap.wps.com/l/cbCailrVKWLbpaxB","pdf",1977668,1,1778281258,{"code":4,"msg":22,"data":23},"ok",{"site_id":24,"language":25,"slug":26,"title":13,"keywords":27,"description":14,"schema_data":28,"social_meta":61,"head_meta":63,"extra_data":65,"updated_unix":20},105,"en","exam-technique-for-advanced-audit-and-assurance-part-2-risk","",{"@graph":29,"@context":60},[30,46],{"@type":31,"itemListElement":32},"BreadcrumbList",[33,37,41,44],{"item":34,"name":35,"@type":36,"position":19},"https://docshare.wps.com","Home","ListItem",{"item":38,"name":39,"@type":36,"position":40},"https://docshare.wps.com/document/","Document",2,{"item":42,"name":12,"@type":36,"position":43},"https://docshare.wps.com/document/exam/",3,{"item":45,"name":13,"@type":36,"position":11},"https://docshare.wps.com/document/exam-technique-for-advanced-audit-and-assurance-part-2-risk/28974",{"url":45,"name":13,"@type":47,"author":48,"headline":13,"publisher":50,"fileFormat":53,"description":14,"dateModified":54,"datePublished":54,"encodingFormat":53,"isAccessibleForFree":55,"interactionStatistic":56},"DigitalDocument",{"name":9,"@type":49},"Person",{"url":34,"name":51,"@type":52},"DocShare","Organization","application/pdf","2026-05-08",true,{"@type":57,"interactionType":58,"userInteractionCount":4},"InteractionCounter",{"@type":59},"ViewAction","https://schema.org",{"og:url":45,"og:type":62,"og:title":13,"og:site_name":51,"og:description":14},"article",{"robots":64,"canonical":45},"index,follow",{"doc_id":7,"site_id":24}]