substantive test risk 中文意思是什麼
substantive test risk
解釋
實質性抽查風險，真實性抽查風險- substantive : adj 1 實體的；真實的。2 獨立的，自立的。3 堅固的；實質的；本質的。4 【語法】實詞的，名詞的；表示...
- test : n 1 檢驗，檢查；考查；測驗；考試；考驗。2 檢驗用品；試金石；【化學】試藥；（判斷的）標準。3 【化...
- risk : n 1 風險，危險；冒險。2 【保險】（損失的）風險（率）；保險金額；被保險人，被保險物。vt 冒…的危險...
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The auditor ' s sense of risk gets unprecedented enhancement, and the audit technology is constant innovating too, at the same time the application of the risk - oriented audit develops rapidly. under the risk - oriented audit, the auditor identity the risk that the enterprises exist at first, and then assess the risk on this basis, according to the result of assessment determine the time, range of substantive test, implement substantive test, in order to bring the auditing risk down to the acceptable level. this also improved the auditor ' s result and efficiency
審計人員的風險意識得到空前的加強，審計技術也在不斷革新，從而使得風險導向審計的應用迅速發展起來，在風險導向審計下，審計人員從企業經營風險入手，找出風險源，首先識別出企業經營風險和控制風險;再在此基礎上進行審計風險的評估，根據評估結果決定實質性測試的時間、范圍和性質等，據此實施實質性測試以將審計風險降到審計人員的可接受水平。
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