重大错报风险识别与评估:一个理论分析框架  

Risk Identification and Assessment of Material Misstatement:A Theoretical Framework

作　　者：黄小芬[1] 张艳[1] 

机构地区：[1]南华大学经济管理学院,湖南衡阳421001

出　　处：《南华大学学报（社会科学版）》2010年第6期46-50,共5页Journal of University of South China(Social Science Edition)

基　　金：湖南省社科基金项目"重大错报风险事项识别系统及应用研究"资助(编号:08YBB110);南华大学博士基金项目"财务报表重大错报风险演化机制研究"资助(编号:2007XQD32)

摘　　要：随着审计风险模型的演变,如何识别、评估和控制重大错报风险成为整个审计工作的核心,也是当前国内外审计准则建设和审计实务发展中需要解决的最为迫切的问题之一。文章构建了一个"重大错报风险产生机理—风险事项识别—风险演化路径"的分析性理论框架,为审计理论与实务在如何有效地识别、评估和控制重大错报风险提供一些建议,以提高审计工作效率和质量。With the evolution of the audit risk model,how to identify,assess and control the risks of material misstatement is becoming the core of the audit,which is also one of the most pressing problems in the construction and development of audit standards and practices at present.This paper builds a theoretical framework of ＂risk of material misstatement Mechanism - risk issues identified - the evolution path of risk＂ to analyze how to effectively identify,assess and control the risks of material misstatement,which will provide some recommendations to improve efficiency and quality of audit work.

关 键 词：重大错报风险 识别与评估 理论分析框架 

分 类 号：F239[经济管理—会计学]