| 论审计风险及其控制 |
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| 引用本文： | 王勇,袁兆霞. 论审计风险及其控制[J]. 山东行政学院学报, 2006, 0(4): 94-95 |
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| 作者姓名： | 王勇 袁兆霞 |
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| 作者单位： | 山东行政学院,山东,济南,250014;山东经济学院,山东,济南,250014 |
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| 摘 要： | 审计风险是会计报表存在重大错报或漏报,而审计人员审计后发表不恰当审计意见的可能性。加强对审计风险的识别、估价和处理,对审计人员具有重要意义。
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| 关 键 词： | 审计风险 组成要素 管理 |
| 文章编号： | 1008-3154(2006)04-0094-02 |
| 修稿时间： | 2006-04-20 |
On the Audit Risk and Controllment |
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| WANG Yong,YUAN Zhao-xia. On the Audit Risk and Controllment[J]. Journal of Shandong Administrative College and Shandong Economic Management Personnel College, 2006, 0(4): 94-95 |
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| Authors: | WANG Yong YUAN Zhao-xia |
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| Abstract: | Audit risk is the possibility that auditors publish the inappropriate audit opinion after they audit the wrong or missing accounting reports.It is significant for auditors to strengthen the discernment,estimate and processing. |
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| Keywords: | Audit Risk Key Elements Management. |
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