misstatement risk造句
例句與造句
- in order to adapt the audit environment change, enhance the ability of the auditor to assess the risk and discover the fraud, in october, 2003, the international audit assurance standard board ( iaasb ) has carried on a series of significant revision to the present audit risk criterion . the great change and core conten of this revision has determined the new audit risk model, namely audit risk equals significant misstatement risk multiplying inspection risk . chinese institution of certified public accountant has rivised and issued new audit risk standard according to the the new international audit risk standard on february 15, 2006, at the same time begins to applying the new audit risk model, which helps to improve the auditor ’ ability to discover the significant misstatement of financial statement . therefore, the most urgent question needed to solve is to how to correctly understand and apply the model in the audit practice
為了適應(yīng)審計(jì)環(huán)境的變化,從根本上提高審計(jì)人員評(píng)估風(fēng)險(xiǎn)和發(fā)現(xiàn)舞弊的能力,2003年10月,國(guó)際審計(jì)與鑒證準(zhǔn)則委員會(huì)(iaasb)對(duì)現(xiàn)行審計(jì)風(fēng)險(xiǎn)準(zhǔn)則進(jìn)行了一系列的重大修訂,本次修訂的最大變化和核心內(nèi)容就是確定了新的審計(jì)風(fēng)險(xiǎn)模型,即審計(jì)風(fēng)險(xiǎn)=重大錯(cuò)報(bào)風(fēng)險(xiǎn)檢查風(fēng)險(xiǎn)。中國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)根據(jù)國(guó)際審計(jì)和鑒證準(zhǔn)則委員會(huì)發(fā)布的新的國(guó)際審計(jì)風(fēng)險(xiǎn)準(zhǔn)則于2006年2月15日修訂和發(fā)布了我國(guó)新的審計(jì)風(fēng)險(xiǎn)準(zhǔn)則,同時(shí)啟用新的審計(jì)風(fēng)險(xiǎn)模型,以提高注冊(cè)會(huì)計(jì)師發(fā)現(xiàn)財(cái)務(wù)報(bào)表重大錯(cuò)報(bào)的能力。因此,在審計(jì)實(shí)務(wù)中如何正確理解和應(yīng)用該模型成為當(dāng)前我們迫切需要解決的問(wèn)題。 - It's difficult to find misstatement risk in a sentence. 用misstatement risk造句挺難的