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來源資料
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題名 | 審計風險之評估=The Evaluation of Audit Risk |
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作者姓名(中文) | 彭火樹; | 書刊名 | 東海學報 |
卷期 | 37:4(管理學院) 民86.07 |
頁次 | 頁1-20 |
分類號 | 495.9 |
關鍵詞 | 審計風險; |
語文 | 中文(Chinese) |
中文摘要 | 本文探討審計風險來源(即錯誤、舞幣及違法行為)的風險評估模式,除分析審 計準則的有關規定外,並引介 Shibano (1990) 理論推導的結論。就財務表中「非蓄意」及 「蓄意」錯誤報導或遺漏的風險予以分別評估,改進傳統風險評估模式不予區分的缺點,藉 以指引實務改進的方向。 |
英文摘要 | This paper analyzes models for evaluating the audit risk of different sources (i.e.errors,irregularities, and illegal acts). In addition to analyzing the related auditing standards, this paper also adopts the conclusions of Shibano's (1990) analytical paper in differentiating and evaluating the risks underlying the unintentional and intentional misleading finanical reporting. This approach is an improvement relative to the traditional models, which make no distinctions with respect to the unintentional errors and intentional irregularities. Also, this study can be served as guidance for audit practice. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。