How to Conduct Risk Assessment for Audits Like a Pro

CA Tushar Makkar , Last updated: 16 January 2026  
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Picture this: You're a CA articleship student auditing a small Mumbai trader. Numbers look off, but why? Risk assessment in audits helps spot where mistakes or fraud hide, like a map for your audit journey. Under SA 315 from ICAI, it's the first step every auditor takes.​ What is Audit Risk Assessm

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Published by

CA Tushar Makkar
(Chartered Accountant in Audit)
Category Students   Report

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