浅议风险基础审计下的实质性测试的设计

A superficial discussion of design for substantive tests under the risk-based auditin

本文着重分析重要性和检查风险这两个主要因素对实质性测试的影响,通过科学设计实质性测试的时间、性质和范围,从而将整个审计风险降低到可接受水平。

This paper lays the emphasis on the anlaysis of maleriality and detection risks influence on substantive tests,through the scientifically designing time,nature and scope of it,so as to lower the entire auditing risk into acceptable level.