摘要
详细论述了审计风险及其诸要素的内涵,在此基础上引入了两个新的风险要素。通过对现有审计风险的研究评价指出其内在不足,同时,将新模型的风险要素引入审计风险模型,并对之加以改良,从而使改良后的风险模型的审计风险更切合实际。该方法对审计风险的计量有一定的指导意义。
We discuss the implication of audit risk and its elements then introduce two new risk elements. By the researching, we denote some deficiency of the old opinion. In the same time, we put the new elements of audit risk into the model and improve it. Then the result according to the new model is more accurate than before. So, the new model is of some significance to the measure of audit risk.
出处
《科技与管理》
2005年第1期82-84,共3页
Science-Technology and Management
