Are Business risk assessment definite requirement for Part A?
Ask the Tutor ACCA AAA
Are Business risk assessment definite requirement for Part A?
Short answer NO
SEE "approach to examining" in the published syllabus. Requirement for risk(s) could be business risk and/or audit risk/RoMM. Whereas audit risk/RoMM can be required without business risk you would not be asked for business risk alone - because it is RoMM that prompts the auditor's response to assessed risks including the substantive procedures that will be a separate requirement of the same question.
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