现代风险导向审计风险模型运用研究——基于实验证据的视角  

Research on the Application of the Modern Risk-oriented Auditing Model——A Experimental Evidence

作　　者：杨明增[1] 张娜[1] 李洁[1] 

机构地区：[1]山东财经大学会计学院

出　　处：《财会通讯（上）》2015年第6期91-93,共3页Communication of Finance and Accounting

基　　金：教育部人文社会科学研究规划基金项目(项目编号:11YJA790179);山东省自然科学基金资助项目(项目编号:ZR2010GM010)阶段性研究成果

摘　　要：审计风险模型是指导和制定审计计划及分配审计资源的重要工具,重大错报风险评估则是分配审计资源的依据。本文采用实验研究方法,以重大错报风险评估和分配审计资源的职业判断为实验任务,以我国审计实务人员为被试对象,检验了重大错报风险水平的高低和重大错报风险性质的不同对审计资源分配的影响。研究发现,重大错报风险越高,审计人员投入的审计资源越多,但是重大错报风险性质的差别却对审计资源投入的影响不明确。The audit risk model is viewed as a helpful tool to make auditing plan and to allocate auditing resources, and the assessment of the material misstatement risk is its base. The effects of the level and nature of material misstatement risk on allocating auditing resources are tested by an experiment with experimental task to allocate auditing resources and assess the material misstatement risk with Chinese CPAs. The experimental results indicate that: the higher lever of material misstatement risk, the more auditing resources will be devoted by auditors, but the effect on the allocating auditing resources, by the different natures of material misstatement risk,is mixed.

关 键 词：审计风险模型 重大错报风险 审计资源 实验研究 

分 类 号：F239.4[经济管理—会计学]