Artículo 9. The Company's Risk Assessment Process

.26 The auditor should obtain an understanding of management's process for: Identifying risks relevant to financial reporting objectives, including risks of material misstatement due to fraud ("fraud risks"); Assessing the likelihood and significance of misstatements resulting from those risks; and Deciding about actions to address those risks. .27 Obtaining an understanding of the company's risk assessment process includes obtaining an understanding of the risks of material misstatement identified and assessed by management and the actions taken to address those risks.