警示系数与现代风险导向审计模型  

Risk Warning Coefficient and Modern Risk-oriented Audit Model

作　　者：宋夏云[1] 

机构地区：[1]上海财经大学会计学院,上海200433

出　　处：《审计与经济研究》2005年第2期27-30,共4页Journal of Audit & Economics

摘　　要：现代风险导向审计模式的核心环节是风险计量模型的设计。修订后民间审计风险模型的构成要素包括会计报表重大错报风险、风险警示系数和可容许的检查风险水平,其应用程序主要包括风险警示系数的设计、会计报表重大错报的剩余风险水平的估计、可接受检查风险水平的估计和实质性测试的时间、性质和范围的确定等方面。The core segment of modern risk-oriented audit model is the designing of risk measuring model. The constructing factors of revised civil audit model include risk of significant misstatement of accounting statements, risk warning coefficient and acceptable detection risks level. The applicable procedure includes designing on risk warning coefficient, evaluating residual risk of significant misstatement of accounting statements, estimating acceptable detection risks and determining of the time nature and extent of substantial test procedures.

关 键 词：错报 会计报表 检查风险 风险计量 风险导向审计模式 民间审计风险 剩余 警示 范围 构成要素 

分 类 号：F239[经济管理—会计学] F231.5[经济管理—国民经济]