Which of the following statements is correct related to combined risk assessment (CRA)?
Assessment of the CRA is not a step that is performed only in the planning stage of the audit. We challenge our CRAs throughout the audit to respond to changes in the entity’s circumstances or to evidence we obtained through our audit procedures.
Assessing CRA is a primary substantive audit procedure addressing all relevant assertions for all significant accounts. We consider evidence obtained from that procedure, when assessing assurance from all procedures for an account, to conclude that it is free from material misstatement.
We can reduce the inherent risk of a certain assertion by performing sufficient and appropriate procedures such as test of controls and substantive procedures.
Seniors and the audit engagement partner are the only individuals responsible for assessing and documenting the CRA.
根据企业会计准则第13号——或有事项（2006）-第四章 或有事项的确认和计量-第十四条，企业应当在资产负债表日对预计负债的账面价值进行复核。有确凿证据表明该账面价值不能真实反映当前最佳估计数的，应当按照当前最佳估计数对该账面价值进行调整。
在审计过程中，风险评估是一个持续的过程，不仅仅局限于审计的规划阶段。审计师需要在整个审计过程中不断评估和调整风险评估，以应对企业环境的变化或通过审计程序获得的新证据。因此，以下陈述是正确的：
Assessment of the CRA is not a step that is performed only in the planning stage of the audit. We challenge our CRAs throughout the audit to respond to changes in the entity’s circumstances or to evidence we obtained through our audit procedures.
这个陈述正确地反映了风险评估在审计过程中的持续性和动态性，强调了审计师需要根据实际情况的变化进行相应的风险评估调整。
