審計(jì)風(fēng)險(xiǎn)的形成基本原因畢業(yè)論文外文翻譯-其他專業(yè)-wenkub
2023-01-30 10:37:53 本頁(yè)面
【正文】 9。 第 1 頁(yè) 中文 2390字 The basic reason of auditing risk With the establishment of market economy system, the audit in the maintenance of market economic order, an increasingly prominent role, people39。s four issues (use of special purpose entities overestimated profit, underestimated liabilities。s actual situation to determine it has the expectation audit risk, expected the audit risk the Therefore, quantitative study to determine desired audit risk, inherent risk, control risk and detection risk approach, and through overall audit risk and paring the desired audit risk is whether the audit Gongzuo, developed at such a one kind of audit risk assessment methods for reducing audit risk level, to improve the quality of audit work has important theoretical and practical significance. Research paradigm and research methods from the point of view, audit risk study is divided into three categories: (1) Auditing and Management in the logical framework of the law or regulations of the use of theoretical study and discuss the interpretation of the audit objectives, audit environment, audit responsibilities, the audit method and the relationship between audit risk。s dependence on increasing munity on the auditors to make professional judgments, required audit must therefore have good experience and a higher judge ability, experience and ability, but always limited, inevitably express the error in the audit process the audit opinion, the formation of audit risk. Second, the audit staff are not strong enough sense of responsibility, failing to maintain proper professional caution is also the reason for the formation of audit risk. Auditing standards requires not only the audit staff with technical expertise, should also have a strong sense of responsibility in the audit process to maintain due professional care attitude. If the auditors responsibility is poor, work hard, work will cause many unnecessary mistakes, so have been able to find the problem can not be found in time. If the auditors did not keep their professional and cautious attitude, will
研究報(bào)告相關(guān)推薦
鄂ICP備17016276號(hào)-1