由于种种原 因，被审计单位 会计报表项目存 在的错报、漏报 的现象所表现的 形式多种多样， 注册会计师在审 计方法上就应根 据报表项目的性 质、内容以及经 济业务形成的过 程，选择适当的 处理方法，才能 达到预期审计目的，保证信息质量的真实性和有用性，以减少审计风险。 Due to various reasons, there are various forms of misstatements and omissions in the accounting statements items of the audited entity. The certified public accountants should choose the method of auditing according to the nature and content of the report items and the process of economic business formation Appropriate methods to achieve the expected purpose of the audit, to ensure the authenticity of information quality and usefulness to reduce audit risk.