... · 预算和计划风险(Budget and Planning Risk) ·会计信息风险(Accounting Information Risk) ·财务报告评价风险(Financial Reporting Evaluation Risk) ...
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会计信息风险的界定应以会计目标为导向。
The definition of accounting information risk should be directed by accounting target.
注册会计师审计担负着过滤会计信息风险、确保会计信息质量、降低会计信息识别成本的重任。
Auditing bears tasks of filtering the risk of accounting information, ensuring the quality of accounting information, reducing the cost of accounting information identification.
在这种情况下，会计信息作为一种能够促进市场交易效率最优化，降低市场风险的资源就显得尤为稀缺。
Accounting information, as a kind of resource that can be used to approach the optimization of market transaction efficiency and degrade the market risks, is very scarce.
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