了解被审计单位及其环境识别和评估重大错报风险（Understand that the audit unit and its environmental identification and assessment of significant mis-reporting risks）.docVIP

了解被审计单位及其环境识别和评估重大错报风险（Understand that the audit unit and its environmental identification and assessment of significant mis-reporting risks） China certified public accountants auditing standards no. 1211 - identify and identify the unit and its environment Assess the risk of major misreporting (revised on 1 November 2010) Chapter I general rules Article 1 for the purpose of standardizing certified public accountants through understanding the audited units and their environment, knowledge Do not and assess the risk of major misreporting of financial statements. Chapter ii determination Article 2 internal control, as referred to in this code, shall be related to internal control in accordance with applicable laws and regulations The concept is consistent. Control refers to the internal control of one or more elements, or elements of various aspects. Article 3 determination refers to the explicit or implied expression made by the management in the financial statements, and the certified public accountant shall use it to consider different types of potential misstatements that may occur. Article 4 risk assessment procedures refer to the certified public accountants to understand the audited units and their Environment, in order to identify and evaluate the risk of major misreporting of financial reporting levels and identification levels (no matter An audit procedure that is carried out due to fraud or error. Article 5 operational risk refers to the possible realization of the objectives and implementation strategies of the auditees An important condition, matter, situation, act (or omission) of adverse effects Risks resulting from, or due to inappropriate goals and strategies. Article 6 special risks refer to the recognition and evaluation of certified public accountants and the recognition of the judgment The risk of major misreporting that requires special consideration. 104 ? Chapter iii purpose Article 7 the purpose of a certified public accountant is to understan