信息特性和审计信息风险
发布时间：2018-10-18 09:59
【摘要】：信息观念对审计鉴证业务的深刻影响促使我们重新审视鉴证业务中的许多基本问题。产生于信息时代的审计风险模型存在着信息选择风险、伪信息风险、职业判断风险以及经验主义风险。通过概念组块与分解、信息分类、体现交互作用的程序设计等途径可以化解审计信息风险。
[Abstract]:The profound influence of the information concept on the audit authentication business urges us to re-examine many basic problems in the authentication business. The audit risk model produced in the information age has the risk of information selection, false information, professional judgment and empiricism. The risk of audit information can be resolved by means of conceptual block and decomposition, information classification and programming to reflect the interaction.
【作者单位】： 华中农业大学经管学院;
【分类号】：F239.1
，
本文编号：2278779
[Abstract]:The profound influence of the information concept on the audit authentication business urges us to re-examine many basic problems in the authentication business. The audit risk model produced in the information age has the risk of information selection, false information, professional judgment and empiricism. The risk of audit information can be resolved by means of conceptual block and decomposition, information classification and programming to reflect the interaction.
【作者单位】： 华中农业大学经管学院;
【分类号】：F239.1
，
本文编号：2278779
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