燃气热水器能用多少年:哪位高人帮我翻译一下!!!

来源:百度文库 编辑:高校问答 时间:2024/04/28 22:42:50
审计风险是现代审计理论的一个重要概念,是指会计报表存在重大错误或漏报,而注册会计师审计后发表不恰当审计意见的可能性。随着市场经济风险的加剧以及会计事务所体制改革的深入,审计在社会主义市场监督作用中日渐突出,审计风险也随之加大。注册会计师将成为审计风险的承受对象,审计风险是任何一家会计师事务所管理的核心问题。
现代社会经济环境促使会计报表的使用者要求审计人员把信息风险降到社会可接受水平,审计过程成为分担风险的过程,审计人员更加关心和重视审计风险,对风险的评估和控制提出了更高的要求。如何加强审计风险管理,有效控制和防范审计风险提高审计质量,正愈来愈受到审计行业及全社会的关注。本文将从运用审计风险模型来对注册会计师审计风险进行评估与控制进行论述。

The audit risk is a modern audit theory important concept, is refers to accountant the report form existence significant mistake or fails to report, after but chartered accountant audits publishes not appropriately audits the opinion the possibility. Intensifies as well as accountant along with the market economy risk office organizational reform thorough, audits highlights day after day in the socialism market inspector general function, the audit risk also enlarges along with it. Chartered accountant will become the audit risk the withstanding object, the audit risk will be any accounting firm management core question.
The modern social economy environment urges accountant the report form the user requests the audit personnel to fall the information risk to the society may accept the level, the audit process becomes shares the risk the process, the audit personnel is nicer and takes to audit the risk, set a higher request to the risk appraisal and the control. How strengthens the audit risk management, the active control and the guard audit risk enhancement audit quality, is receiving the audit profession and the entire society's attention increasingly. This article from will come using the audit risk model to chartered accountant to audit the risk to carry on the appraisal and the control carries on the elaboration.