了解被审计单位及其环境识别和评估重大错报风险（Understand the audit unit and its environment, identify and assess the risk of material misstatement）.docVIP

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了解被审计单位及其环境识别和评估重大错报风险（Understand the audit unit and its environment, identify and assess the risk of material misstatement）.doc

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了解被审计单位及其环境识别和评估重大错报风险（Understand the audit unit and its environment, identify and assess the risk of material misstatement）

了解被审计单位及其环境识别和评估重大错报风险（Understand the audit unit and its environment, identify and assess the risk of material misstatement） No. 1211st of the auditing standards of Certified Public Accountants of China - by understanding the audited units and their environmental identification and Assess the risk of material misstatement (revised November 1, 2010) Chapter I General Provisions Article 1 in order to regulate certified public accountants, through understanding of the audited units and their environment, Do not make and evaluate financial statements, material misstatement risks, formulate these standards. Second chapter definition Second, the internal control referred to in these standards, and the applicable laws and regulations related to internal control Conceptual consistency. Control refers to the internal control of one or more elements, or elements, in all its aspects. Third article refers to the managements explicit or implicit expression in the financial statements, which the CPA uses to consider possible types of potential misstatements. The fourth risk assessment procedure refers to the certified public accountant for the understanding of the audited entity and its Environment to identify and assess significant financial misstatement of financial statements, levels, and levels of identification (regardless of risk) An audit procedure carried out as a result of fraud or error. The fifth operational risk refers to the possible objectives and implementation strategies for the audited units An important situation, event, situation, or act (or omission) of an adverse effect Risk resulting from, or risk arising from, the development of inappropriate goals and strategies. The sixth special risk refers to the identification and evaluation of Certified Public Accountants Risk of material misstatement that requires special consideration. One hundred and four ? Third chapter goal The goal of the seventh CPA is to understand the audited entity and its environment, Ident