审计重大错报风险评估识别与分析

本文在比较国际四大会计师事务所对于传统风险导向审计改进方法的基础上，结合新的审计准则中对于风险导向审计的新认识进行了分析，分别对风险的识别，经营风险以及重大错报风险，如何基于业务循环对重大错报风险进行评估等进行了探讨。并就重大错报风险评估的前提条件及应用难点提出了建议。

Material Misstatement Risk Assessment in Audit

In this paper,the authors researches how the international four accounting firms improve the traditional risk-based audit .On this basis and in light of the new audit guidelines, the authors makes analysis on the discrimination of risk, Operation risk and the risk of material misstatement.Finally, the authors put some preconditions for risk assessment and application difficulties of material misstatement.