Design and Application Research of Audit Risk Control Program
Strict procedures for prevention and control of audit risk is one of the most effective measures,so the research on design of audit risk control standardization program has very great practical application value.Combined with the research needs,the CPA practices respectively utilize means of summarizing method,for example,analysis method and enumeration method.The CPA practice also revealing the audit risk and audit report risk associated with different basis,combining with the traditional audit risk model.The specific content concludes the report of audit risk and then designs including audit reports preparation,audit draft,final review report to track a feedback of visit to the control standard operating requirements,and then puts forward the independent auditing standards.The auditing standards should be added to the proposal of audit report program.
audit report process control program design
Liya Ma Shufeng Wang
School of Accounting of Heilongjiang Bayi Agricultural University, Daqing 163319,China
国际会议
石家庄
英文
718-721
2012-10-26（万方平台首次上网日期，不代表论文的发表时间）