财务报表重大错报风险形成路径研究

摘要

重大错报风险评估是现代风险导向审计的核心程序。受理论与实务的制约，我国大部分会计师事务所对现代风险导向审计模式未能有效运用，主要原因是重大错报风险影响因素众多且关系错综复杂。本研究旨在运用结构方程模型将这一复杂的风险形成过程加以描述，并对其传导效应进行分析。%The material misstatement risk is a core procedure of the modern risk-based audit. Subject to the theory and prac-tice, there is a complicated relationship among factors that impact material misstatement risk, which results in the inefficient application of modern risk-based audit pattern in the most local accounting firms. By using the SEM, this article describes the developing of the complicated risks and analyzes the interaction between them. The result shows that not all factors have a direct effect on the material misstatement risks.