第八章 审计过程—风险评估过程.pdf

第八章 审计过程—风险评估过程 “After Equity Funding and the Cohen Commission, the profession rebuffed society’s calls for heightened fraud detection responsibilities, but its different this time. We are in a new era where auditors need to be more responsible for detecting fraud.” Paraphrased from comments by Greg Scates, Associate Chief Auditor, PCAOB Symposium, December 9, 2004. 第八章 目录 第八章 目录     财务报表审计的目标和一般原则 财务报表审计的目标和一般原则     合理保证的意义 合理保证的意义    风险基础审计方式 风险基础审计方式 