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This workbook is designed to build the core judgment skill of the audit: risk assessment. It trains learners to move beyond templates and checklists and instead think like a risk‑driven auditor—one who can read a narrative critically, identify what can go wrong, connect risks to assertions, and design audit responses aligned with professional standards.
This is the third workbook in the AI‑Driven Finance Series and is intended for staff auditors, seniors, audit students, and any professional who needs structured practice applying AU‑C 315, AU‑C 240, AU‑C 330, and AU‑C 265 in realistic scenarios.
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