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代写新西兰职称论文-审计风险的监控与管理New Zealand Audit risk

论文编号:lw201201300837119308 所属栏目:审计风险论文 发布日期:2018年01月15日 论文作者:无忧论文网
定制新西兰职称论文-审计风险的监控与管理New Zealand Audit risk-thesis-The audit risk is to show the auditors to contain important wrong financial statements said the risk of improper audit opinions. The China association of certified accountants in the end of 1996 by the independent audit specific standards-9, internal control and audit risk "audit risk defined as: the so-called audit risk refers to accounting statements or omission has a major mistake, and certified public accountants audit released after the possibility of improper audit opinions.
For the concept of audit risk, many scholars at home and abroad for the positive discussion, but due to understand different perspectives, conclusion is not identical. The accounting kohler dictionary of audit risk for the explanation: one is to have identified the financial statements, in fact according to generally accepted accounting principles to reflect the audited work unit fair financial position and operating results of possibility; Second, in the auditees or existing in the audit scope important mistakes, not be the possibility of auditor aware. Audit risk
The American auditing standards showing no. 47, said: "the audit risk is auditors inadvertently contains important misstatement of the financial statements of the auditing opinions without proper correction risk." Canadian association of chartered accountants view is: audit risk is audit program failed to perceive the risk of major mistakes. International auditing standards no. 25 the importance and audit risk "will audit risk defined as:" audit risk is to show the auditor to essentially the misstatement financial data may provide the opinions of inappropriate risks." The audit risk is to show the auditors to contain important wrong financial statements said the risk of improper audit opinions. The China association of certified accountants in the end of 1996 by the independent audit specific standards-9, internal control and audit risk "audit risk defined as: the so-called audit risk refers to accounting statements or omission has a major mistake, and certified public accountants audit released after the possibility of improper audit opinions. In this paper the audit risk here actually include two aspects of meanings: one is certified public accountants think fair accounting statements, but actually it's wrong, that have confirmed that the accounting statements in accordance with the accounting standards actually did not demand fair reflect the auditees' financial position, operating results and financial situation changes, or in the audited work unit or examination scope of the characteristics that suggest there has not been a major error and certified public accountants perceive of possibility; 2 it is certified public accountants think of mistake of accounting statements, but in fact is fair. It includes inherent risk, control risk and check the risk. Visible, our independent auditing standards on the definition of audit risk with international auditing standards of audit risk in the definition is the basic of the same. Since audit in increasingly complex environment audit, the task facing increasingly difficult; The audit also need to support the cost benefit principle. The reason of the existence of the audit process to exist in the audit risk. This objectively demands certified public accountants note the possibility of the existence of risk, and adopt corresponding measures to avoid risk and control risk. The China association of certified accountants in 2007 the latest "Chinese certified public accountants audit standard no. 1101-financial statement audit goal and general principle", article 17 of "audit risk" definition: audit risk refers to financial statements material misstatement certified public accountants and published the possibility of improper audit opinions.
Editor this period of meaning
In this paper the audit risk here actually include two aspects of meanings: one is certified public accountants think fair accounting stat