| 新审计风险模型的初步探讨 |
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| 引用本文： | 王慈平.新审计风险模型的初步探讨[J].湖南工业职业技术学院学报,2007,7(1):46-48. |
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| 作者姓名： | 王慈平 |
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| 作者单位： | 邵阳市新宁县财政局,湖南,邵阳,422700 |
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| 摘 要： | 近年来国内外一些公司相继出现了重大的财务欺诈和会计舞弊事件,很多会计师事物所也牵涉其中。原有的传统审计风险模型的缺陷越来越明显,新的审计风险模型应运而生,此处主要对新审计风险模型的两个构成要素重大错报风险和检查风险进行分析。
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| 关 键 词： | 新审计风险模型 重大错报风险 检查风险 |
| 文章编号： | 24218481 |
| 修稿时间： | 11 15 2006 12:00AM |
Discusses Initially of New Audit Risk Mokel |
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| WANG Ci-ping.Discusses Initially of New Audit Risk Mokel[J].Journal of Hunan Industry Polytechnic,2007,7(1):46-48. |
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| Authors: | WANG Ci-ping |
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| Affiliation: | Shaoyang Xinling Finance Bureau, Shaoyang 422700, Hunan |
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| Abstract: | In recent years,some companies at home and out appeared the significial cheat and accountant corrupt events constantly.Many accountant offices are also involve in it.Original traditional audit risk mokel flaw more and more obvious.And the new audit risk model arises at the historic moment.This paper analyses two integrant part of the new audit risk model: big blunder risk and inspect risk. |
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| Keywords: | new audit risk model big blunder risk inspect risk |
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