信息化环境下独立审计重大错误风险的评估  

The evaluation of significant error risk for independent audits in the informationization environment

作　　者：李瑛玫[1,2] 姜振寰[1] 兰小春[1] 谢巍[3] 

机构地区：[1]哈尔滨工业大学管理学院,黑龙江哈尔滨150001 [2]哈尔滨工程大学经济管理学院,黑龙江哈尔滨150001 [3]哈尔滨工程大学理学院,黑龙江哈尔滨150001

出　　处：《哈尔滨工程大学学报》2008年第11期1245-1249,共5页Journal of Harbin Engineering University

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.Independent audit objectives in the informationization environment are continually increasing and the audit＇s targets and range are expanding. Therefore it is more suitable to use ＂significant error risk＂ instead of ＂material misstatement risk＂ as the customer＇s risk factor in independent audits, which better meets the characteristics and requirements of the informanization environment. Evaluation of the significant error risk becomes the central part of audit risk control, and determining the weight of each factor is the key to risk evaluation. Because risk is obviously a fuzzy concept, simultaneous considerations of values and information amount could make estimation results more reliable. Applying the analytic hierarchy process （AHP） to the entropy weight method and the fuzzy method synthetically to evaluate the significant error risk then using the industry average audit risk to test and revise the estimating result could make it more objective and reliable. This will better serve the social goals of independent audits by achieving audit objectives with an acceptable risk level.

关 键 词：信息化环境 独立审计 重大错误风险 层次分析法 熵权法 

分 类 号：F239.43[经济管理—会计学]