随着市场经济的不断发展,多数企业发展迅速,却往往忽略了其内外部环境所带来的重大错报风险,而审计工作在内容、范围上愈发广泛,无形之中也扩大了企业财务报表发生重大错报风险的概率,进一步导致财务报表重大错报的产生在数量和程度上呈现出日益严重的状况。本文探讨了财务报表重大错报风险所产生的危害及其应对措施。 With the continuous development of market economy, most enterprises are developing rapidly, but they often neglect the risks of material misstatement brought about by their internal and external environments. However, auditing work has become more and more widespread in content and scope, The probability that the report risk of material misstatement will occur will further cause the occurrence of material misstatement in the financial statements to present a more and more serious status in quantity and extent. This article explores the risks and countermeasures that result from the risk of material misstatement in the financial statements.