审计重大错报风险评估研究——基于AHP-模糊综合评价法  

The Research of Evaluation of Material Misstatement risk Assessment Research based on the Method of AHP and Fuzzy Comprehensive Evaluation Method

作　　者：任汝娟[1] 张美玲[1] 

机构地区：[1]桂林电子科技大学

出　　处：《财会通讯（上）》2015年第8期47-49,共3页Communication of Finance and Accounting

基　　金：国家自然科学基金"基于行为博弈的委托代理关系模型与实验研究"(项目编号:70872111)阶段性研究成果

摘　　要：在审计风险的评估和应对中,对诸多影响审计效果的风险进行科学的评价是有效降低审计风险的关键。本文运用AHP-模糊综合评价法对定性的重大错报风险因素实现了科学的量化处理,增强了审计人员的客观独立性,有助于降低审计风险,提高审计效率和效果。In recognizing and respond to the audit risk,it is the key that scientifically evaluate much influence the effect of audit risk to effectively reduce the audit risk。The article achieve the scientific quantitative processing for qualitative material misstatement risk factors by using Analytic Hierarchy Process and fuzzy comprehensive evaluation method,enhancing the objective independence of auditors,improving audit efficiency and effectiveness.

关 键 词：审计风险 AHP- 模糊综合评价法 风险评估 

分 类 号：F239.2[经济管理—会计学]