信息化环境下独立审计重大错误风险的评估

发布时间：2018-03-30 22:22

本文选题：信息化环境　切入点：独立审计　出处：《哈尔滨工程大学学报》2008年11期

【摘要】：信息化环境使传统独立审计目标增多、审计对象和范围扩大,独立审计风险中客户风险要素用"重大错误风险"代替"重大错报风险"更符合其环境特征与要求.信息化环境下对"重大错误风险"的评估是审计风险控制的核心内容,而确定风险组成要素的权重是风险评估的关键.由于风险具有明显的模糊性,在确定权重时,只有同时考虑因素的价值量和信息量,才能使评估结果更加合理可信.综合运用层次分析法、熵权法和模糊综合评价法对"重大错误风险"进行评估,并(首次)引入行业平均审计风险水平对评估结果进行检验和修正,使评估结果更加客观可靠,有利于独立审计工作在可接受审计风险水平下,更好地为社会服务,达到审计目标.
[Abstract]:The information environment makes the traditional independent audit objective increase, audit object and scope expand, In the independent audit risk, the customer risk element replaces the "material misstatement risk" with the "material error risk". The evaluation of the "significant error risk" in the information environment is the core content of the audit risk control. However, determining the weight of risk components is the key to risk assessment. Due to the obvious ambiguity of risk, when determining the weight of risk, only the value of factors and the amount of information can be taken into account at the same time. In order to make the evaluation results more reasonable and credible, the comprehensive use of analytic hierarchy process, entropy weight and fuzzy comprehensive evaluation method to evaluate the "major error risk", And (for the first time) introducing the industry average audit risk level to test and revise the evaluation results, which makes the evaluation results more objective and reliable, and is conducive to the independent audit work to better serve the society under the acceptable audit risk level. Achieve audit objectives.
【作者单位】：哈尔滨工业大学管理学院;哈尔滨工程大学经济管理学院;哈尔滨工程大学理学院;
【分类号】：F239.43

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