{"id":7620,"date":"2022-12-14T09:56:45","date_gmt":"2022-12-14T06:26:45","guid":{"rendered":"https:\/\/bilangozareshgar.ir\/%d8%a7%d8%b3%d8%aa%d8%a7%d9%86%d8%af%d8%a7%d8%b1%d8%af-%d8%ad%d8%b3%d8%a7%d8%a8%d8%b1%d8%b3%db%8c-330%d8%a8%d8%b1%d8%ae%d9%88%d8%b1%d8%af%d9%87%d8%a7%db%8c-%d8%ad%d8%b3%d8%a7%d8%a8%d8%b1%d8%b3-%d9%85\/"},"modified":"2022-12-18T16:29:23","modified_gmt":"2022-12-18T12:59:23","slug":"%e5%ae%a1%e8%ae%a1%e6%a0%87%e5%87%86-330%ef%bc%8c%e5%ae%a1%e8%ae%a1%e5%91%98%e4%bc%9a%e8%ae%ae","status":"publish","type":"post","link":"https:\/\/bilangozareshgar.ir\/zh-hans\/%e5%ae%a1%e8%ae%a1%e6%a0%87%e5%87%86-330%ef%bc%8c%e5%ae%a1%e8%ae%a1%e5%91%98%e4%bc%9a%e8%ae%ae\/","title":{"rendered":"\u5ba1\u8ba1\u51c6\u5219 330\uff1a\u72ec\u7acb\u5ba1\u8ba1\u5e08\u9047\u5230\u7684\u8bc4\u4f30\u98ce\u9669"},"content":{"rendered":"
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[vc_row][vc_column][vc_column_text css=”.vc_custom_1671367265916{background-image: url(https:\/\/bilangozareshgar.com\/wp-content\/uploads\/2022\/12\/چینی_prev_ui.png?id=7586) !important;background-position: 0 0 !important;background-repeat: repeat !important;}”]<\/p>\n

审计标准 330：独立审计师遇到的评估风险：<\/h3>\n

审计标准 330 我们已经讨论了该法则，以便您熟悉该法则。<\/p>\n

一般遭遇<\/h4>\n

独立审计师应确定对在财务报表层面评估的重大错报风险的文章的整体处理。<\/p>\n

评估财务报表层面重大错报风险的文章的一般考虑因素可能包括以下内容：<\/p>\n

强调审计团队成员需要保持职业怀疑态度。
\n对审计师的使用需要保持职业怀疑的态度
\n聘请具有更多经验或具有特殊技能或使用专家的审核员。
\n更多监护实践
\n在选择必要的审计方法时增加不可预测因素的使用。
\n在性质、实施时间或必要审计方法的数量方面造成普遍变化。
\n创造普遍性的变化，在期间内实施其时间，调整审计方法的性质以获得更有说服力的审计证据（第1款）。<\/p>\n

由于独立审计师处理这些风险的一般方法，对财务报表层面重大扭曲风险的评估受到他对控制环境的了解的影响。<\/p>\n

有效的控制环境可以增加独立审计师对内部控制的信心以及在业务实体中创建的审计证据的可靠性，因此，例如，独立审计师可以执行一些审计程序而不是完成期间。<\/p>\n

然而，控制环境的不足会产生相反的效果，例如，独立审计师可能会通过以下控制环境的无效来应对：<\/p>\n

在课程结束时而不是在课程期间实施更多的审计程序。
\n通过执行内容测试获取更多审计证据。
\n增加纳入审计范围的地方（第2款）<\/p>\n

因此，上述考虑因素对独立审计师的一般方法有重大影响。<\/p>\n

例如，强调内容测试（内容方法），或同时使用控制测试和内容测试的方法（组合方法）（第 3 段）。[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/body><\/html>\n<\/div>","protected":false},"excerpt":{"rendered":"

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