或有负债的审计风险控制

Audit risk controlling of probable liability

基于或有负债的隐蔽性、危害性及漏报对会计信息使用者的重大影响,从注册会计师控制审计风险角度,研究或有负债的特征、性质、类型、发现手段和披露内容等,以期降低或有负债的审计风险。

Owing to its blindness and danger, failure to report probable liability will lead to the vital wrong decision made by the users of accounting information. Therefore, from the view of controlling audit risk by the CPAs, the paper discusses the features, nature, type,measures of discovery,and contents of disclosure in probable liability in order to depress its damage.