Research and Analysis of Material Misstatement Risks of Financial Statement

DOI

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.

Copyright

© 2015, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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