Research and Analysis of Material Misstatement Risks of Financial Statement
Available Online March 2015.
- https://doi.org/10.2991/etmhs-15.2015.45How to use a DOI?
- Financial statement; Misstatement risks; Search and analysis.
- 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.
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 -