| 重大错报风险的评估与应对机制的建立 |
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| 引用本文： | 王蕾,;陈晓荣. 重大错报风险的评估与应对机制的建立[J]. 特区经济, 2009, 0(4): 218-219 |
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| 作者姓名： | 王蕾, 陈晓荣 |
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| 作者单位： | [1]上海杉达学院,上海200135; [2]上海交通大学安泰管理学院,上海200135; |
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| 摘 要： | 本文将探讨在上市公司审计中注册会计师如何应用重大错报风险这一新的理念,分析和研究审计过程中易于引起重大错报风险的领域及其应对方案,并结合案例阐述合理运用重大错报风险在评估和控制审计风险中的重要性,以有利于注册会计师更好地控制审计风险、提高审计质量。
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| 关 键 词： | 重大错报风险 识别 评估 |
Establishment of Chongqin wrong reported risk assessment and response mechnism |
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| Abstract: | This essay will discuss how CPA use the new concept ＂material misstatement risk＂ when auditing the listing companies.It will analyze and research the aspects which would arouse material misstatement risk easily and the reactions deal with them.Also combined with case study,this essay states the importance of reasonably using material misstatement risk when assessing and controlling audit risk.Hoping to be useful to CPA for their controlling audit risk and increasing auditing quality. |
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| Keywords: | Risk of Material Misstatement Acknowl-edgement Assessment |
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