面对日益复杂与规模庞大的财务数据,注册会计师如能做到游刃有余,抽丝剥茧般发现被审计单位的重大错报风险,将大大节约审计成本并有效控制审计风险。本文以传统工业企业为例,探讨在审计过程中如何运用财务分析技术进行审计风险分析,以发现被审计单位财务报表的重大错报,从而 In the face of increasingly complicated and large-scale financial data, a certified public accountant who can manage to find out the risk of material misstatement of the audited entity if it can do so will save the audit cost greatly and effectively control the audit risk. This paper, taking traditional industrial enterprises as an example, explores how to apply the financial analysis techniques in the audit process to conduct audit risk analysis so as to find out the material misstatement of the audited entity’s financial statements and thereby