审计风险模型在商业银行审计中的应用  

Application of Audit Risk Model in Commercial Bank Audit

作　　者：柳亚妮 LIU Yani(Shaanxi Qinnong Rural Commercial Bank Co.,Ltd.,Xi'an,Shaanxi Province,710077 China)

机构地区：[1]陕西秦农农村商业银行股份有限公司,陕西西安710077

出　　处：《科技创新导报》2021年第28期196-198,共3页Science and Technology Innovation Herald

摘　　要：审计人员开发审计风险模型进行数据分析,是依据审计风险事项内在具有的逻辑关系(例如趋势、结构、关系等),由审计人员通过设定筛选、判断和限制条件建立起来的数学公式或逻辑表达关系式,用于检验发现审计风险的时间或空间形态的审计方法。本文以某农商银行审计风险模型在审计中的运用进行初步探索,以供参考。Auditors use the audit risk model for data analysis,it refers to the time or space status(such as trend,structure,relationship,etc.)that the audit items should have,the auditor establishes mathematical or logical expressions by setting judgments and constraints,and the technical method used to verify the actual time or space state of the audit matters.This paper makes a preliminary exploration on the application of audit risk model in audit of a rural commercial bank,for reference.

关 键 词：审计风险模型 商业银行 审计 应用 

分 类 号：F239[经济管理—会计学]