错报

潜在错报风险、信息透明度与审计定价&基于中国证券市场的经验数据

Latent Misstatement Risk , Information Transparency and Audit Pricing & Evidence From Chinese Securities Market

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

上报的职业伤害中，错报率为455%。

The misreporting rate of reported occupational injury cases was 45 5 % .

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 .

又是一次警铃错报。

It 's another false alarm .

审计重大错报风险评估识别与分析

Material Misstatement Risk Assessment in Audit

试验表明，该系统的错报率为6.3%，可有效地应用到工程实际中。

Experiments show that percentage of erroneous detection is 6.3 % and the system is reliable in practical .

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 % .

研究结果表明，在审计前的财务报告确认中存在有意识错报的程度明显高于披露中有意识错报的程度；

The results show that highest degree of conscious misstatements in recognized than in disclosed in the pre-audit financial report ;

重要性取决于在发生遗漏或错报的特定环境下所判断的项目或错误的大小。

Materiality depends on the size of the item or error judged in the particular circumstances of its omission or misstatement .

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 .

审计风险是指注册会计师对有重要错报的会计报表仍发表无保留意见的可能性。

Audit risk is a certified public accountant has an important misstatement of the accounting statements issued an unqualified opinion is still the possibility .

重要性是指在特定环境下，可能影响会计报表使用者判断或决策的错报或漏报的严重程度。

Materiality means the serious degree of errors or irregularities that may influence the judgment or decision by the user of financial statements in specific circumstances .

这一项目更新了关于舞弊方面的国际审计准则，使审计能更有效地识别舞弊所造成的财务报告错报。

That project updated our ISA on fraud to try to make the audit more effective in identifying when financial statements are misstated because of fraud .

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 .

本文将审计质量定义为审计师发现错报的概率和对所发现错报报告的概率。

This article holds that the audit quality can be defined as the joint probability of the probability to discover the misstatement and the probability to report the error .

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 ;

结合业务实际提出了如何避免飑现象的错报、缺测策略，以提高飑现象的测报水平。

Combining the practical business , we propose how to avoid wrong report & missing strategy of Squall phenomenon so that we can improve the level forecast squall phenomena .

从极端的意义来看，占主导地位的公司可能会通过反竞争行为支撑其地位，例如倾销、掠夺性定价或者美化或错报盈利。

At the extreme , a dominant company may shore up its position through anti-competitive acts , such as dumping , predatory pricing or the massage or misstatement of earnings .

办理了国税，地税的网上申报系统，每月按时进行增值税，营业税，个人所得税的申报工作，做到无错报，漏报；

Conducting online declaration system of national taxes and local taxes , Timely providing the declaration of value-added taxed , operation taxes and personal income taxes with no mistakes and omissions .

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 .

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 .