misstatement risk

基本解釋

The higher the risk of misstatement, more information is required.
錯報風險越大，需要的審計證據(jù)可能越多。
It is that Audit risk depends on risk of material misstatement and detection risk.
即審計風險取決于重大錯報風險和檢查風險。
The article investigates relationship between latent misstatement risk, information transparency and audit fees in Shenzhen Stock Exchange use the sample 779 listed companies from 2002 to 2003.
本文選取了2002年至2003年在深圳證券交易所上市的779家公司作為研究樣本，研究了潛在錯報風險、信息透明度與審計定價的關系。