Financial statement audit

Pondering over the Method of Reforming Financial Statement Audit Entrust and Paying Fees

变革财务报表审计委托及付费方式的思考

This article analyzes the reasons that cause the distortion of independent audit report , and proposes countermeasures to reconstruct financial statement audit system .

本文分析了造成我国独立审计报告失真的原因，并提出了重构财务报表审计制度的对策。

The results showed that : it is quite different on the significance level of the influencing factors on the significant misstatements between the general Financial Statement audit and Merger and Acquisition audit .

结果显示：在一般性财务报表审计业务和并购审计业务中，影响重大错报风险因素相对重要性水平有所不同。

New evidence is found that IAQ can affect external audit fees , and external auditors rely on the work of internal auditors in performing a financial statement audit to some extent .

说明内部审计质量是能够影响审计定价的，也表明从一定程度上而言，外部审计在财务报表审计过程中依赖了内部审计的工作，二者存在相互替代的关系。

First , this chapter summaries the responsibilities of IAF , the standards of external audit fees and the influences that internal auditors to external auditors in performing a financial statement audit in China .

本章系统总结了我国对内部审计的职能定位，审计定价标准，以及内部审计在外部审计财务报表审计过程中可能产生的影响。

And introduce the internal control audit risk model to internal control audit , drawing on the financial statement audit risk model . ( 2 ) CPA can carry out the audit of internal control and the audit of financial statement at the same time for the same audited unit .

并且借鉴了财务报表审计风险模型，在内部控制审计中引入了内部控制审计风险模型。