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Why do you think audit firms are willing to accept high-risk clients?

Why do you think audit firms are willing to accept high-risk clients?

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Answer #1

There are some methods and techniques which helps the audit firms to take high risk. The right audit approach could also help auditors to focus on the high risk areas. And pay less focus on low risk areas.

Because of audit sampling auditors are willing to accept high risk clients. Audit sampling means checking audit papers on test check basis means less than 100%. Audit sampling is the application of audit procedures to less than 100% of total population and all the items in the population have the same chance to be selected.

This is to ensure that the items that selected are represent the total population which enable auditors to draw their conclusion and express their opinion based on their predetermine objective.

Audit sampling is really important because it isn’t only help auditors to gather the sufficient and appropriate audit’s evidence to draw the audit’s opinion, but also play the very important part on the audit’s works’ efficiency and effectiveness. That mean auditor is not require to check 100% of items to express their opinion.

High risk client also take less time to detect fraud is possible only because of audit sampling. Which helps auditors to minimize their work. And concentrate on main areas of audit.

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