摘要
审计风险是一个复杂的系统,包含多种模糊的概念。先建立评价指标体系,用模糊层次分析法计算各指标的主观权重,以专家对各指标进行评价建立的模糊评价矩阵为基础,用熵权法计算各指标客观权重,将两种方法计算出的权重拟合,得出组合权重,再用得出的权重和评价矩阵进行模糊运算,得出重大错报风险和检查风险的最终评价结果。并以A会计师事务所对B企业审计风险评估为实证分析,得出影响审计风险三个重要指标,即管理当局舞弊的可能性、审计的程序和步奏以及审计人员的业务素质;分别得出重大错报风险和检查风险综合评价结果,并验证了在审计风险一定时,重大错报风险和检查风险呈反向变动关系。
Audit risk is a complex system that contains a variety of vague concepts. Firstly establish an evaluation index system, and then use the fuzzy analytic hierarchy process to calculate the subjective weights of each index. Based on the fuzzy evaluation matrix established by experts to evaluate each index, the objective weights of each index are calculated using the entropy method. The weights calculated by the two methods are fitted, the combined weights are obtained, and then the weights and the evaluation matrix are used to perform fuzzy operations to obtain the final results of the risk assessment of major misstatements and inspection risks. Taking the auditing risk assess-ment of Company B from Company A as an empirical analysis, three important indicators affecting audit risk are obtained. That is, the possibility of management fraud, the procedures and steps of auditing, and the quality of the auditors＇ business; The major misstatement risks and the comprehensive evaluation results of the inspection risks were obtained respectively, and it was verified that when the audit risks were constant, the risk of material mis-statement and the inspection risk showed a reverse change relationship.
作者
倪宁
张少泉
陈晓云
张筱雨
NI Ning;ZHANG Shao-quan;CHEN Xiao-yun;ZHAGN Xiao-yu(Yunnan Electric Power Grid Research Institute,Kunming 650217,China)
出处
《软件》
2018年第10期254-259,共6页
Software
关键词
审计风险
熵权法
模糊综合评价
重大错报风险
检查风险
Audit risk
Entropy method
Fuzzy comprehensive evaluation
Material misstatement risk
In-spection risk
