鉴证准则 meaning in Chinese
attestation standards
Examples
- In order to adapt the audit environment change , enhance the ability of the auditor to assess the risk and discover the fraud , in october , 2003 , the international audit assurance standard board ( iaasb ) has carried on a series of significant revision to the present audit risk criterion . the great change and core conten of this revision has determined the new audit risk model , namely audit risk equals significant misstatement risk multiplying inspection risk . chinese institution of certified public accountant has rivised and issued new audit risk standard according to the the new international audit risk standard on february 15 , 2006 , at the same time begins to applying the new audit risk model , which helps to improve the auditor ’ ability to discover the significant misstatement of financial statement . therefore , the most urgent question needed to solve is to how to correctly understand and apply the model in the audit practice
为了适应审计环境的变化,从根本上提高审计人员评估风险和发现舞弊的能力, 2003年10月,国际审计与鉴证准则委员会( iaasb )对现行审计风险准则进行了一系列的重大修订,本次修订的最大变化和核心内容就是确定了新的审计风险模型,即审计风险=重大错报风险检查风险。中国注册会计师协会根据国际审计和鉴证准则委员会发布的新的国际审计风险准则于2006年2月15日修订和发布了我国新的审计风险准则,同时启用新的审计风险模型,以提高注册会计师发现财务报表重大错报的能力。因此,在审计实务中如何正确理解和应用该模型成为当前我们迫切需要解决的问题。