对重大错报风险的应措施的探讨.docVIP

对重大错报风险的应对措施的探讨 —以中磊事务所未对评估的重大错报风险实施恰当的审计程序为例 摘 要 随着全球化的发展，市场经营环境的发展也越来越复杂，竞争也越来越激烈，企业管理者也面临着越来越大的压力，随之也就带来了越来越多的财务舞弊事件，而审计失职的案件也大幅增加，会计师事务所和执业注册会计师面对的审计风险扩大，因此这在很大的程度上就要求审计行业能够尽快降低审计风险。本文首先阐述了重大错报风险及其评估的研究背景、意义、国内外现状及研究方法，然后对重大错报风险进行理论上的介绍，最后以中磊事件为案例进行分析重大错报风险及其存在的漏洞和应对措施。 关键词：重大错报风险 识别 应对措施 Abstract With the development of globalization, the development of the market environment is more complex, more and more intense competition, enterprises are facing more and more pressure, it has also brought more and more financial fraud, and the audit failure cases also increased significantly, will be the face of CPA and accountant registered audit risk is expanded, so that to a great extent, requires the audit industry as soon as possible to reduce the risk of audit. The background, significance, research status at home and abroad and research method in this paper first describes the material misstatement risk evaluation, then theoretical introduction to the risk of material misstatement, and finally to Zhonglei incident as a case to analyze the material misstatement risks and vulnerabilities and countermeasures. Keywords: Risk of material misstatement; Distinguish; Response measures  目录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc383248739 摘 要 PAGEREF _Toc383248739 \h 1 HYPERLINK \l _Toc383248740 Abstract PAGEREF _Toc383248740 \h 2 HYPERLINK \l _Toc383248741 一、绪论 PAGEREF _Toc383248741 \h 4 HYPERLINK \l _Toc383248742 （一）研究背景和意义 PAGEREF _Toc383248742 \h 4 HYPERLINK \l _Toc383248743 （二）国内外研究现状 PAGEREF _Toc383248743 \h 4 HYPERLINK \l _Toc383248744 （三）论文的主要内容和研究方法 PAGEREF _Toc383248744 \h 5 HYPERLINK \l _Toc383248745 二、重大错报风险及评估其的审计程序概述 PAGEREF _Toc383248745 \h 5 HYPERLINK \l _Toc383248746 （一）重大错报风险的内涵 PAGEREF _Toc383248746 \h 5 HYPERLINK \l _Toc383248747 （二）重大错报风险产生的原因 PAGEREF _Toc383248747 \h 6 HYPERLINK \l _Toc383248748 （三）重大错报风险的识别 PAGEREF _Toc383248748 \h 7 HYPERLINK \l _Toc383248749 （四)评估重大错报风险的审计程序 PAGEREF _Toc383248749 \h 8 HYPERLINK \l _Toc38324