[1]全 臻,罗 乐.投资决策中财报审计失败风险及其识别防控[J].城市学刊,2017,38(04):82-86.
 QUAN Zhen,LUO Le. Risk of Audit Failure about the Financial Reports and Its Prevention inInvestment Decisions[J].Journal of urban studies,2017,38(04):82-86.
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投资决策中财报审计失败风险及其识别防控

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《城市学刊》[ISSN:1006-6977/CN:61-1281/TN]

卷:
38
期数:
2017年04期
页码:
82-86
栏目:
城市经济
出版日期:
2017-07-20

文章信息/Info

Title:
 Risk of Audit Failure about the Financial Reports and Its Prevention in
Investment Decisions
作者:
 全 臻1罗 乐2
 (1. 湖南省人才交流中心,长沙 410205;2. 华中科技大学 管理学院,武汉 430074)
Author(s):
 QUAN Zhen1 LUO Le2
 (1. The Talent Exchange Center of Hunan Province, Changsha, Hunan 410205; 2. Administration College of Huazhong University of
Science and Technology, Wuhan, Hubei 430074, China)
关键词:
 财务会计报告审计失败风险识别防控机制投资决策
Keywords:
  financial accounting report audit failure risk identification and control mechanism investment decisions
文献标志码:
A
摘要:
投资者所依据的财务会计报告经过审计之后仍然存在一定程度的审计失败风险,因而有必要通
过对其本质特性及其成因分析,进一步明晰财报审计失败风险的定性识别机制与定量评估模式,为投资者积
极稳妥地做出投资优选策略、有效降低投资决策风险成本,奠定可信度较高的投资决策会计信息基础。
Abstract:
The financial accounting report based on the investor’s financial accounting report that still has a certain degree
of the audit failure risk after the audit. It is necessary to further clarify the qualitative identification mechanism and the
quantitative evaluation model of the failure risk of the financial statements through the analysis of its essential characteristics
and its causes for investors to actively and prudently making investment optimization strategy, it effectively reduces the risk cost
of investment decision making, and it lays the foundation of accounting information for investment decision making with high
credibility.
更新日期/Last Update: 2017-11-27