... 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
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。
It is that Audit risk depends on risk of material misstatement and detection risk.
即审计风险取决于重大错报风险和检查风险。
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