The Quantitative Evaluation Of Risks Of Material Misstatement Of Financial Report In The Film And Television Manufacturing

It is important to assess the risk of material misstatement as the basis of modern risk oriented auditing.Certified public accountants to assess a significanterror in the risk assessment requires professional judgment,butr the current lack of standardized professional standards makes professional judgment easy to arbitrary.In addition,the current professional background of the audit staff is single,the staff highmobility,usually do not have the related industry expertise,as a result,,it is difficult to make a correct judgment in the implementation of special or complex tasks.The AICPA apparently noticed this problem,in recent years the number of prompt audit risk is increasing year by year.From the end of the last century,although the academic circles to study the risk of significant error is less,the study in audit risk is very hot,and its essence is mostly based on the research of the risk of significant error.According to the existing research,qualitative analysis and the theoretical analysis occupied a large proportion,the quantitative research is relatively small,and most of the rearch lack the industry targeted,causing the research results on the practice is limited.In the "13th Five-Year" period,With the country’s support of cultural industry,film and television production industry as an important part of the culture industry,"13th Five-Year" period,there must be a lot of film and television production enterprises.However,the emerging industry,the more obvious difference with the traditional industry,a comprehensive overview of China’s audit failure cases,such as fraud in Lantian,it is not difficult to find that in addition to the existence of corporate fraud,auditors lack of industry expertise,that is,the lack of understanding of the special industry is also an important reason.This paper,in view of the the risk assessment of financial statements’misstatement,in the television industry as the analysis object.First of all,the risk of material misstatement including the financial statements levels risk and identification level risk,which can be divided into the control risk and the risk of film making,paper take this theory as the main line to analyze the material misstatement risk in the industy of film and televison.And then set up a film and television production enterprise earnings report material error risk assessment index system.Then this paper selects HuaCe Corporation as evaluation object,using the Fuzzy-AHP to quantitatively evaluate the risk of material misstatement.Finally,is the summary of the full text and the recommendations,Which Chinese CPA Association had better to initiate a series of amendments to the guidelines of the audit industry,citing earnings risk of material misstatement in different industry,so that the CPA can ues the Fuzzy-AHP comprehensive which makes by CICPA to quantitative evaluation the specific transport companies’ misstatement risk.Using the Fuzzy-AHP to quantify the risk,can avoid the mistaken evaluation caused by the single auditor,and the result is more intuitive,the audit judgment can be more standard.