重大错报

本文通过对重大错报风险的研究，提出注册会计师在审计中如何识别、评估及应对重大错报风险，从而降低整体审计风险满足社会公众的要求。

This article studies the risk for material misstatement , put forward registered accountant how to distinguish in audit , evaluate and reply risk for material misstatement , so reduce overall audit risk to satisfy the requirement of social the public .

基于重大错报风险的现代审计模型应用研究

The Research on Application of Modern Audit Risk Model Based on the Risk of Material Misstatement

我国实施重大错报风险导向审计模式的理性思考

A Reasonable Thinking on Significant and Wrong Risk-oriented Auditing Pattern

国外的研究表明，审计定价反映了审计重大错报风险。

Foreign research has proved that risk of material misstatements affects audit pricing .

新审计风险模型将审计的重心放在了重大错报风险评估，新的评估框架带来了一些重要概念的重构。

The new model of audit risk puts more emphases on the estimate of significant risks .

审计重大错报风险评估识别与分析

Material Misstatement Risk Assessment in Audit

本次修订的核心是启用现代审计风险模型，以提高注册会计师发现财务报表重大错报的能力。

The aim is to improve the CPA 's ability of discovering the important errors in financial statements .

约翰评估了重大错报风险为80%，并计划将审计风险控制在10%。

John assessed the risk of material misstatements at80 % and plans to limit the audit risk to10 % .

风险导向审计能够揭示出重大错报从而防范会计报表风险，却不足以有效化解审计风险。

Risk-based auditing can reveal the material errors in the statement to avoid the statement risks but not the auditing risks .

本文从公司治理的角度出发结合我国转型时期的特殊背景，研究公司治理特征与审计重大错报风险的关系。

Combined with the institutional background of Chinese listed companies , the thesis analyzes the relationship between corporation governance characteristics and audit risk of material misstatement .

在重大错报风险评估中，审计人员一旦在某一具体事项的职业判断上出现失误，就可能会做出与被审计事项实际情况完全相反的审计结论。

In the evaluation of material misstatement risk , the failure of judgment on specific issues may make entirely the opposite findings towards the actual situation .

审计风险，是指会计报表存在重大错报或漏报，而注册会计师审计后发表不恰当审计意见的可能性。

Audit risk refers to the possibility of issuing improper audit opinion by registered accountants after auditing when there are major errors and omissions in accounting statements .

区分评估的财务报表整体层次和认定层次的重大错报风险采取不同应对措施，力保所获取审计证据的充分、适当性；

Distinguish the financial form overall level of assessment with believe the material misstatement risks of level adopt different counter-measure , force insure get audit evidence ample , properness ;

从确定重要性水平、分析性程序及评估重大错报风险三方面来分析计划阶段的职业判断。

The professional judgments of the audit planning stage are : determine the level of importance , determine the planning phase of the analytical procedures and assess the the risks of material misstatement .

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。

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 .

其次，详细分析了如何应用现代审计风险模型，分为三大步骤：设定期望审计风险、评估重大错报风险和确定检查风险。

Thereafter , the paper explains three steps about how to utilize contemporary model of auditing risk . The three steps are : setting desired auditing risk , evaluating risk of material misstatement and determining detection risk .

在新准则下，煤炭上市公司如何执行资产减值的计提，如何更好地协调内部控制、规范资产减值处理标准并有效避免重大错报，成为一个待解决的崭新课题。

In the new standard , coal listed company asset impairment provision of how to implement , and how to better coordinate internal control and regulate impairment and effectively avoid handling standard material misstatement , become a new task to solve .

最后分析了审计人员在识别、评估重大错报风险后如何应对以及在我国报表审计实务中应注意的问题、难点、应用的前提条件等。

Have analyzed audit people in identification and assessment finally , how to reply after risk as well as in the form audit of our country should really pay attention in affair the prerequisite condition of problem , difficulty and application wait .

计算机审计风险是指会计报表存在重大错报或漏报，而审计人员在利用计算机对被审单位计算机会计信息系统审计后发表不恰当审计意见的可能性。

Computer audit risk refers to the possibility that the auditor expresses improper audit opinions after using the computer to audit the CAIS ( Computer Accounting Information System ) of the audited entities because of the material misstatement or omission in accounting report .

国外对审计风险管理的研究着重在于改进和完善风险导向审计的技术与方法，把审计风险要素划分为重大错报风险和检查风险，体现战略分析经营环节分析会计报表剩余风险分析的基本观念。

Foreign researches focus on perfecting the risk-based auditing technology and method . The modern model of audit risk makes up of material misstatement risk and check risk , which indicates the basic idea on " Strategy Analyze Business Process Analyze Surplus Risk Analysis of Accounting Statements " .