Research and Analysis of Material Misstatement Risks of Financial Statement

被引：0
|
作者：
Xu, Wenjie [1 ]
机构：
[1] Beijing Jiaotong Univ, Beijing 100044, Peoples R China
来源：
PROCEEDINGS OF THE 2015 INTERNATIONAL CONFERENCE ON EDUCATION TECHNOLOGY, MANAGEMENT AND HUMANITIES SCIENCE (ETMHS 2015) | 2015年 / 27卷
关键词：
Financial statement; Misstatement risks; Search and analysis;
D O I：
暂无
中图分类号：
G40 [教育学];
学科分类号：
040101 ; 120403 ;
摘要：
The material misstatement risks have wide relationship with financial statement, which may influence identifications. The risk generally relates to control environment, and it may have correlations with other facts. And the risk is difficult to be defined to identify a transaction, account balance and presentation. The paper mainly analyzes how to effectively find and analyze the risk of material misstatement of financial statement.
引用
收藏
页码：125 / 129
页数：5
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