基于熵权-TOPSIS法的重大错报风险评估研究  

Research on material misstatement risk assessment based on Entropy-TOPSIS

作　　者：刘倩 谷晓燕 贾子睿 LIU Qian;GU Xiaoyan;JIA Zirui(School of Information Management,Beijing Information Science&Technology University,Beijing 100192,China)

机构地区：[1]北京信息科技大学信息管理学院

出　　处：《北京信息科技大学学报（自然科学版）》2019年第5期73-77,共5页Journal of Beijing Information Science and Technology University

基　　金：国家自然科学基金资助项目(71701020,61572079);北京信息科技大学“勤信英才”培养计划(QXTCPC201707)

摘　　要：对被审计企业重大错报风险影响要素进行了归纳,从被审计企业性质、内部控制、企业经营目标及战略、会计政策、财务业绩和外部环境6个方面构建了审计重大错报风险评价指标体系。采用熵权-TOPSIS法对风险指标进行赋权及评估,度量被审计企业重大错报风险等级。可以帮助注册会计师找出关键风险因素,为审计检查风险提供参考,采取有针对性工作以降低审计风险。This paper summarizes the risk factors of material misstatement in audited enterprises,and constructs the audit material misstatement risk index system from six aspects:the firm nature,internal control,business objective and strategy,accounting policy,financial performance and external environment.The entropy weight-TOPSIS method is used to assess material misstatement risk and measure the risk level of the audited enterprise,which can help certified public accountants to identify the key risk factors and take effective measures to reduce audit risk.

关 键 词：重大错报风险评估 指标体系 熵权法 TOPSIS法 

分 类 号：F239.1[经济管理—会计学]