Research On The Identification And Evaluation Of J's Significant Misuse

As China's market economy continues to mature and deepen the process of globalization,modern enterprises can choose a more diversified mode of operation,access to more market opportunities and financing channels,but also to face more complex market environment and more diverse The operational risk.In this case,the difficulty of the audit work is also increasing.In the face of a large number of business units and a wide range of audited units,auditors must adopt a modern risk-oriented audit model that can effectively control audit risk and further improve audit efficiency.In this mode,the identification and evaluation of the risk of major misstatement as the core content,to identify the audited units of the key audit areas,the effective assessment of the importance of major misstatement and extensive,centralized audit resources for the focus of audit areas of audit,Thereby reducing audit risk and improving audit efficiency.However,in the field of audit of our country,the identification and evaluation of the risk of material misstatement has not been paid enough attention.Many auditors in the course of practice lack of systematic misstatement of risk identification and evaluation procedures,but blindly audit,audit ideas can easily be audited by the unit,which can not identify significant risks.This paper mainly uses the method of literature research and case analysis,first of all the major misstatement of risk-related theory of finishing and analysis,summed up the relevant theoretical research status quo.Second,select the J company audit failure case analysis.The author makes a detailed explanation on how to use the process of misidentification and evaluation of risk misstatement in practice.Finally,it puts forward the shortcomings of Z accounting firm in providing audit service for J company,and gives accounting firm and registration The accountant made a suggestion.It aims to strengthen the operability of risk identification and evaluation theory in the audit practice,and fully prove that the use of risk identification and assessment procedures can effectively integrate the audit resources,improve the audit efficiency and reduce the audit risk.So that it can be widely used in audit practice.