Proceedings of the 2015 International Conference on Education Technology, Management and Humanities Science

Research and Analysis of Material Misstatement Risks of Financial Statement

Authors
Wenjie Xu
Corresponding Author
Wenjie Xu
Available Online March 2015.
DOI
https://doi.org/10.2991/etmhs-15.2015.45How to use a DOI?
Keywords
Financial statement; Misstatement risks; Search and analysis.
Abstract
The material misstatement risks have wide relationship with financial statement, which may influence identifications. The risk generally relates to control environment, and it may have correlations with other facts. And the risk is difficult to be defined to identify a transaction, account balance and presentation. The paper mainly analyzes how to effectively find and analyze the risk of material misstatement of financial statement.
Open Access
This is an open access article distributed under the CC BY-NC license.

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Cite this article

TY  - CONF
AU  - Wenjie Xu
PY  - 2015/03
DA  - 2015/03
TI  - Research and Analysis of Material Misstatement Risks of Financial Statement
BT  - 2015 International Conference on Education Technology, Management and Humanities Science (ETMHS 2015)
PB  - Atlantis Press
SP  - 195
EP  - 199
SN  - 2352-5398
UR  - https://doi.org/10.2991/etmhs-15.2015.45
DO  - https://doi.org/10.2991/etmhs-15.2015.45
ID  - Xu2015/03
ER  -