会计师事务所审计风险计量方法研究  

The Methods of Measuring Audit Risk in Public Accounting Firms

作　　者：王风华[1] 梁星[1] 

机构地区：[1]山东工商学院会计学院,山东烟台264005

出　　处：《财会通讯（下）》2012年第9期52-55,161,共4页Communication of Finance and Accounting

基　　金：山东省自然科学基金项目"山东煤炭企业社会责任绩效评价研究"(项目编号:ZR2010GL022)的阶段性研究成果

摘　　要：审计风险模型要在审计实务中得到广泛应用,关键问题是审计风险的计量。为了使会计师事务所的审计风险评价结果更加客观、准确和全面,本文综合运用模糊综合评价法和审计风险模型法,对会计师事务所的审计风险计量进行研究,以期得出科学、直观的评价结果,为会计师事务所的风险评估提供参考。The measurement of audit risk is an important problem which will exert influence on the application of audit risk model in practice. In order to make an objective and accurate assessment on audit risk, the paper measures the audit risk of public accounting firms with fuzzy comprehensive evaluation method and audit risk model method, therefore, we can obtain a scientific and intuitive evaluation results, that will provide a reference for public accounting firms when they make an assessment of audit risk.

关 键 词：审计风险 模型 计量 模糊综合评价 

分 类 号：F239.4[经济管理—会计学]