本文解答了关于《注册会计师审计风险防范》相关内容,同时关于1、注册会计师审计风险防范研究思路和方法,2、注册会计师审计风险防范和控制的目录,3、注册会计师审计风险及其防范措施,4、注册会计师审计风险防范与控制,5、注册会计师审计风险的控制与规避,的相关问答本篇文章福途教育网小编也整理了进来,希望对您有帮助。
注册会计师审计风险防范和审计检查
Risk prevention and audit examination of Certified Public Accountants are established on the basis of the Law of Certified Public Accountants, the Regulations of the China Certified Public Accountants and the Audit Standards of Certified Public Accountants. First, the risk control measures should be formulated according to the risk items such as the customer entity, project and personnel management risk. Secondly, the audit programs and procedures should be formulated to ensure that the audit is conducted in accordance with professional standards and the audit conclusions are accurate and reliable. Finally, the auditors should make a detailed analysis of the risk factors and key points of the audit, and should make a reasonable judgment according to the audit evidence obtained in the audit process.
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