Title: On Practices Framework of Company's Risk-Oriented Auditing
Abstract: Risk-oriented auditing runs through the whole auditing process.It serves company's managerial decision-making with controlling auditing risk as a core,assessing material misstatement risks as a mainline,evaluating business risks as a pointcut and estimating the relations of residual risks and material misstatement risks as a key point.Building practices framework of company's risk-oriented auditing is to guide the whole process of auditing work according to rule of priority for risk factors.It is the procedure and the basic method of developing risk-oriented auditing.
Publication Year: 2011
Publication Date: 2011-01-01
Language: en
Type: article
Access and Citation
AI Researcher Chatbot
Get quick answers to your questions about the article from our AI researcher chatbot