Audit risk refers to the possibility of issuing improper audit opinion by registered accountants after auditing when there are major errors and omissions in accounting statements.
审计风险，是指会计报表存在重大错报或漏报，而注册会计师审计后发表不恰当审计意见的可能性。
Article 6 Certified Public Accountants shall obtain sufficient and appreciate audit evidence so as to reach reasonable audit conclusion, which will constitute the basis of auditors' opinion.
第六条注册会计师应当获取充分、适当的审计证据，以得出合理的审计结论，作为形成审计意见的基础。
This paper will research CPA's manner to accounting fraud, as well as which factors influence audit opinion when accountants issue audit opinion in the condition of accounting fraud.
论文将就注册会计师对企业会计舞弊行为的态度，以及注册会计师针对会计舞弊行为发表审计意见的时候，受什么因素影响展开实证研究。
应用推荐