... mission-oriented results audit 对计划执行结果的审计 misstatement risk 谎报风险 modern auditing technique 现代审计技术 ...
基于12个网页-相关网页
Material misstatement risk 重大错报风险
latent misstatement risk 潜在错报风险
Significant Misstatement Risk 重大错报风险
material misstatement risk assessment 重大错报风险评估
Material misstatement risk-based audit 重大错报风险导向审计
Risk of Material Misstatement 重大错报风险 ; 其中重大错报风险
The article investigates relationship between latent misstatement risk, information transparency and audit fees in Shenzhen Stock Exchange use the sample 779 listed companies from 2002 to 2003.
本文选取了2002年至2003年在深圳证券交易所上市的779家公司作为研究样本，研究了潜在错报风险、信息透明度与审计定价的关系。
Auditors should consider whether the misstatement indicates there exists the higher risk of material misstatements due to fraud in a specific area.
注册会计师还应当考虑发现的错报是否表明，在某一特定领域存在舞弊导致的更高的重大错报风险。
These standards will better help auditors focus on those areas where risk of misstatement is the greatest.
这些标准将更好的帮助审计人员集中于差错风险最严重的那些区域。
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