Smieliauskas W.Control of Sampling Risk in Auditing. . 1986Control of Sampling Risks in Auditing". Smieliauskas,W. Contemporary Accounting Research . 1986Smieliauskas, W.: Control of sampling risks in auditing. Contemp. Account. Res. 3 (1), 102–124 (1986)...
2) Control-risk-based auditing 控制风险导向审计 3) Audit Risk Controlling 审计风险及其控制 例句>> 4) Prevention And Controlment of Risk in Audit 审计风险的防控 5) audit risk 审计风险 1. Analysis ofaudit riskand influencing factors; 审计风险及影响因素的分析 ...
Quality of internal control is one of the decisive factors to influence the auditing fees in theory.Because no methods can be used to obtain the internal control information of listed companies,there is little empirical evidence in this field.That CSRC required listed companies to disclose internal...
摘要: The paper tentatively puts forward a couple of countermeasures to avoid and control audit risk by analyzing the connotations and the contributing factors of audit risk initiated by the quality of auditing.关键词:audit risk precautions control ...
Client’s Business Risk Factors and Control Risk FactorsIn order to perform risk assessment, current auditing standards emphasize the importance of auditors gaining a broader understanding of an organization, as well as its environment. From this perspective, Schultz Jr. (2010) stated that auditing ...
Ch 5.Auditing & Evaluating Entities Ch 6.Risk Assessment for Audits Ch 7.Materiality in Auditing Ch 8.Using Auditing Resources in Audit &... Ch 9.Evidence Investigations & Sampling in... Ch 10.Analytical Procedures in Audit &...
Inherent risk is the probability of occurrence of a financial error in an activity or process. Financial experts always look out for inherent risks when auditing financial transactions. In addition to accounting errors, financial risks can also be found in management. Inherent Risks in Accounting Inh...
Should consider the influence of risk factors associated with the control (including continuous auditing internal control audits performed considering the previous year in understanding 翻译结果4复制译文编辑译文朗读译文返回顶部 You should consider the risks associated with the control of the factors in a ...
2.There are three factors that affect the auditing risk under the condition of ERP,such as inherent risk,control riskand check risk.ERP环境下影响审计风险模型的构成要素主要包括固有风险、控制风险和检查风险三个方面。 3.How to learn andcontrol riskis the important content that the student of securi...
in audits of internal controls remain apressing concern for the profession. Auditors either don’t fully understandAuditing Standard No. 5, which outlines keyICFRpractices, or don’t have an adequate grasp on an audit client’s business, leading to errors in the evaluation of internal controls ...