浅谈重大错报风险的审计应对
发布时间：2018-11-07 09:23
【摘要】：由于传统审计风险模型日益暴露出其局限性,我国在新颁布的审计风险准则中,接受了国际会计师联合会修订后的审计风险模型,并要求国内会计师事务所执行。新修订的审计风险模型中的重大错报风险涵盖了包括企业、政府、监管部门等多方面的因素,包括了凡是能导致财务报表产生重大错报、漏报的所有内容。对于审计风险模型的这一重大发展,有必要在理论上进行系统的分析和研究。本文在充分借鉴前人研究的基础上,提出了重大错报风险的审计应对措施。
[Abstract]:Due to the limitation of the traditional audit risk model, our country accepted the revised audit risk model of IFAC in the newly issued auditing risk standard, and required the domestic accounting firm to carry out it. The risk of material misstatement in the newly revised audit risk model covers many factors, such as enterprises, governments, regulators and so on, including all contents that can lead to material misstatement of financial statements and omission of financial statements. For this important development of audit risk model, it is necessary to make systematic analysis and research in theory. Based on the previous studies, this paper puts forward the audit countermeasures for the risk of material misstatement.
【作者单位】： 辽宁对外经贸学院;
【分类号】：F239.4
[Abstract]:Due to the limitation of the traditional audit risk model, our country accepted the revised audit risk model of IFAC in the newly issued auditing risk standard, and required the domestic accounting firm to carry out it. The risk of material misstatement in the newly revised audit risk model covers many factors, such as enterprises, governments, regulators and so on, including all contents that can lead to material misstatement of financial statements and omission of financial statements. For this important development of audit risk model, it is necessary to make systematic analysis and research in theory. Based on the previous studies, this paper puts forward the audit countermeasures for the risk of material misstatement.
【作者单位】： 辽宁对外经贸学院;
【分类号】：F239.4
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