I摘 要现代风险审计模式下，对于财务报表重大错报风险识别与评估，是避免审计出现风险及失败的重要内容，会计师在进行审计业务后，进行审计计划编制时，对财务报表重大错报风险识别与评估，先编制审计计划，将有限的审计资源投放到审计高风险领域，以有效保证审计质量，更好的控制财务报表审计风险。当前，我国会计师事务所，在对上市公司进行财务报表审计时，实现了重大错报风险识别与评估，但是这一过程中，仍然存在财务报表重大错报风险识别与评估的诸多问题，如：缺乏系统性、实施过程过于粗略、评估程序不够稳定等，只有不断提升专业人员，对于财务报表重大错报风险识别与评估的能力，才可以有效提升对于上市公司的审计质量，减少审计过程中存在的风险。因此，文章在现有财务报表重大错报风险识别与评估现状的基础上，重点研究财务报表重大错报风险识别与评估，通过对三全食品案例分析，将上市公司财务报表重大错报风险识别与评估运用到实务中，搭建评估理论与实务间的桥梁，以强化其操作性，并使其可以被广泛运用。关键词：财务报表；重大错报风险；识别与评估 ABSTRACT The modern audit risk model, the financial statements of material misstatement risk identification and assessment, is the important content of the audit risk and avoid IIthe failure of the accountant in the audit business, for the preparation of the audit plan, the financial statements of material misstatement risk identification and assessment, the first preparation of the audit plan, will be put on the limited audit resources to the audit of high risk areas, in order to effectively guarantee the quality of the audit, to better control the risk of financial statement audit. China's current accounting firm to audit the financial statements of listed companies, the material misstatement risk identification and assessment, but in this process, there are still many problems, the risk of material misstatement and recognition such as: the lack of systematic evaluation, the implementation process is too rough, evaluation procedure is n...
