Add Risk

In your review engagement, once you answer yes to the
SMART Setup Engagement Question
to document the risk, you have the option to add a risk. You'll not see this option unless you previously selected to document identified risks.
Click the
Add Risk
button in the
Identified Risks
pane on the right.
In the
Identified Risk
dialog, enter a description in the available field. Select any applicable
Financial Statement
areas and click
Finish
.
The new Identified Risk appears in the right hand pane.