重大错报风险的审计程序

随着经济全球化的逐渐深入，企业的经营环境也开始产生巨大变化，市场日趋复杂，竞争也越发激烈，企业管理者所面临的压力也逐步增多，于是便有部分企业管理者开始走旁门左道，通过一些造假违法手段来获取利益。近年来屡禁不止的财务舞弊事件就是很好地证明，于是事务所和注册会计师便迎来了更大的挑战。财务舞弊事件的频繁发生不单单使得注会师在进行审计工作时所面对的审计风险扩大，更对注册会计师提出了更加严格的要求。可是审计失职事件的比例却在增加，这在一定程度上说明了注册会计师们未能控制和处理好此类风险。本文就注册会计师如何应对重大错报风险进行探讨，首先在引言部分介绍了论文的背景和意义，接着对重大错报风险的基本概念和针对重大错报风险可实施的审计程序进行罗列，最后以万福生科为案例进行分析，探讨当重大错报风险出现时，注册会计师可实施的应对措施和进一步审计程序。
关键词：重大错报风险；审计程序；应对
 

 
Abstract
With the gradual deepening of economic globalization, the business environment have begun to produce huge changes in increasingly complex markets , competition is more intense , the pressure faced by corporate managers have gradually increased, so there will be part of the corporate managers began to walk heterodoxy through some illegal means to obtain benefits fraud . Thus, repeated financial fraud incidents in recent years, CPA firms and ushered in greater challenges. Financial fraud incident not only increase the risk of Certified Public Accountants and Auditing CPA audit in the face of the expansion, but also a higher CPA requirements. However, the audit negligence cases increased to some extent explained registered accountants are unable to control and deal with such risks. In this paper, a registered accountant to deal with how to discuss the risks of material misstatement in the introductory part of this paper describes the background and significance of the current situation and study abroad , then the basic concept of the risk of material misstatement and audit procedures carried out against the risk of material misstatement may be implemented list , and finally to Hail Health Division of the case analysis to explore , discuss countermeasures and further audit procedures CPA risk of material misstatement in the face can be implemented .
Key words: risk of material misstatement ; audit procedures ;respond

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