2) risk of material misstatement
重大错报风险
1.
So AICPA,IAASB and Chinese Treasury issued new auditing principles successively,introduced the concept of risk of material misstatement in accounting statement to resume confidence in capital market.
为恢复资本市场的信心,审计准则制定机构AICPA、IAASB和我国财政部等相继发布新审计准则,引入会计报表重大错报风险概念。
2.
Recent study maintains that China s ROE represents listed companies accounting information risks and performance risks which make the use of the dishonest data of listed companies and risks factors represented by ROE respectively as the substitute variant risk of material misstatement.
文章分别使用上市公司违规数据和ROE所代表的风险因素作为重大错报风险的替代变量,通过对2001年到2005年在上海和深圳证券交易所上市交易的A股公司数据的检验,得出了一些公司治理特征与审计重大错报风险相关性的有关证据。
3) material misstatement risk
重大错报风险
1.
Evaluation of material misstatement risk in audit based on analytic hierarchy process;
基于层次分析法的审计重大错报风险评价
4) risk-based audit
风险导向审计
1.
Risk factor is the first problem to be considered in risk-based audit.
风险因素是风险导向审计所要考虑的首要问题,只有明确了风险所在才能为下一步的审计工作提供指导、指明方向,这是风险导向审计的基本思路。
2.
This paper analyzes the definition of risk-based audit,the necessity of the introduction of risk-based audit to the public institutions and the main problems.
风险导向审计是在账项导向审计和制度导向审计的基础上发展起来的一种新的审计模式,是加强内部控制、强化风险管理、提高内审工作效率、降低审计风险的有效手段。
5) Risk-based auditing
风险导向审计
1.
In this paper, I make a difference between traditional risk-based auditing and modern risk-based auditing; I also point the advantages of modern risk-based auditing and put further forward some improving measures on how to implement better th.
通过比较传统风险导向审计与现代风险导向审计的区别,分析采用现代风险导向审计的优越性,并对如何更好地实施现代风险导向审计提出改进措施。
2.
The risk-based auditing should be risk-oriented and should internalize(modeling) the risk so as to achieve the audit objectives.
审计风险是审计需求者所获得的已审信息仍然存在重大错报的可能性,风险导向审计应以此风险为导向,且必须将此风险予以内化(模型化)才能实现审计目标。
3.
Based on a case study on the evolution of US Auditing Standards, this paper traces the evolution of risk-based auditing concept and divides the journey into four stages: sprouting(1910s-the end of 1930s), developing(the end of 1930s-late half of 1970s),maturity(late half of 1970s –late half of 1990s), innovation(since late half of 1990s).
本文通过对美国审计准则发展史的案例研究,系统梳理了风险导向审计思想形成和发展的整个进程,并将其划分为四个阶段:萌芽阶段(20世纪初-30年代末)、孕育阶段(20世纪30年代末-70年代末)、成熟阶段(20世纪70年代末-90年代中期)、深化和创新阶段(20世纪90年代中后期以来)。
6) risk-oriented audit
风险导向审计
1.
A study on the generation and utilization of risk-oriented audit;
风险导向审计的产生及其运用
2.
Study on the theoretical innovation of modern risk-oriented audit;
现代风险导向审计理论创新探析
3.
The Studying of Using Risk-oriented Audit Mode in Public Financial Performance Auditing
风险导向审计模式下公共财政绩效审计思路探讨
补充资料：审计风险
审计风险——
审计风险是指注册会计师对有重要错报的会计报表仍发表无保留意见的可能性。审计风险由固有风险、控制风险和检查风险组成。固有风险是假定在没有内部控制的情况下，会计报表某项认定会产生重大错报的可能性。控制风险是被审计单位的内部控制制度或程序不能及时防止或发现某项认定发生重大错报的可能性。检查风险则是审计未能检查出某项认定已存在的重大错误的可能性。审计风险＝固有风险×控制风险×检查风险。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条