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下列有关识别、评估和应对重大错报风险的说法中,错误的是()

发布日期:2021-03-17

下列有关识别、评估和应对重大错报风险的说法中,错误的是()
A

注册会计师应当将识别的重大错报风险与特定的某类交易、账户余额和披露的认定相联系

B

在识别和评估重大错报风险时,注册会计师应当考虑发生错报的可能性以及潜在错报的重大程度

C

对于某些重大错报风险,注册会计师可能认为仅通过实质性程序无法获取充分、适当的审计证据

D

在实施进一步审计程序的过程中,注册会计师可能需要修正对认定层次重大错报风险的评估结果

试题解析

重大错报风险

重大错报风险是指财务报表在审计前存在重大错报的可能性。重大错报风险是企业的风险,不受注册会计师的控制。注册会计师只能通过实施风险评估程序来正确评估重大错报风险,并根据评估的财务报表层次和各类交易、账户余额和披露认定两个层次的重大错报风险分别采取应对措施。

中文名
重大错报风险
理解
独立性的经济监督活动
含义
报表
延伸
一项具有独立性的经济监督活动

注册会计师

注册会计师,是指通过注册会计师执业资格考试并取得注册会计师证书在会计师事务所执业的人员,英文全称Certified Practising Accountant、Certified Public Accountant,简称为CPA,注册会计师专业考试科目为《会计》、《审计》、《财务成本管理》、《经济法》、《税法》、《公司战略与风险管理》,综合阶段为:职业能力综合测试。在国际上说会计师一般是说注册会计师,指的是从事社会审计、中介审计、独立审计的专业人士,在其他一些国家的会计师公会,如加拿大的加拿大注册会计师协会 ,美国的美国注册会计师协会,澳大利亚的澳洲会计师公会, 英国的特许公认会计师公会,而不是中国的中级职称概念的会计师。截止到2014年底,中国累计有19.3万人取得了全科证书。2022年注册会计师考试时间是8月26-28日。

中文名
注册会计师
简称
CPA
报名时间
2022年4月6日-29日
外文名
Certified Practising Accountant、Certified Public Accountant
考试科目
《会计》、《审计》等
考试时间
2022年8月26日-28日

特定

特定,读音tè dìng,汉语词语,意思是具体的某一种或某一个。

中文名
特定
注音
ㄊㄜˋ ㄉㄧㄥˋ
拼音
tè dìng
含义
具体的某一种或某一个

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