【摘要】 期望审计风险确认与计量是以审计人员评估的重要性水平为前提的。审计人员在确定期望审计风险时,应考虑影响审计职业风险的因素对期望审计风险水平的影响。更多还原

【Abstract】 Beginning with the concept of audit risk, the paper puts forward the concept of desired audit risk and illustrates that the premise of the confirmation and measurement on desired audit risk is the important level estimated by the auditors. Based on this, the decisive and influential factors in the auditors estimate of desired audit risk is further discussed.更多还原