摘要
审计风险是会计报表存在重大错报或漏报,而审计人员审计后发表不恰当审计意见的可能性。加强对审计风险的识别、估价和处理,对审计人员具有重要意义。
Audit risk is the possibility that auditors publish the inappropriate audit opinion after they audit the wrong or missing accounting reports. It is significant for auditors to strengthen the discernment, estimate and processing,
出处
《山东行政学院山东省经济管理干部学院学报》
2006年第4期94-95,共2页
Journal of Shandong Administrative College and Shandong Economic Management Personnel College
关键词
审计风险
组成要素
管理
Audit Risk
Key Elements
Management.
