leung

sources more efficiently and provide greater assurance where it matters most. Leung’s insights reveal practical ways to perform risk assessments, including evaluating internal controls, understanding the client’s business environment, and considering external factors s

to emerging technologies in assurance services? Leung suggests auditors should develop digital literacy, utilize data analytics, and stay updated on AI tools to enhance audit quality and address complex data environments. What role does risk assessment play in Leung’s approach to