从信息学角度重建审计风险模型  

Re - establishment of Audit Risk Models from the Perspective of Informatics

作　　者：高晓春[1] 李鸿斌[1] 高振宾[1] 

机构地区：[1]南开大学国际商学院会计系,天津300071

出　　处：《审计与经济研究》2003年第4期19-22,共4页Journal of Audit & Economics

摘　　要：对审计风险的研究一直是注册会计师所关心的重大课题。特别是在信息技术、电子商务迅猛发展的新形势下,如何防范和定量分析审计风险,提高审计工作的整体水平,更显得尤为重要。本文拟从探讨审计风险的定义出发,分析传统审计风险模型的缺陷,从信息学角度重建新的审计风险模型。The certified public accountants have always been focusing on the research of audit risks. With the development of IT and E - business, it has become more and more important to prevent and analyse audit risks quantificationally and improve audit work level. This article starts from the definition of audit risks, then analyses the limitation of traditional audit risk models, and at last brings forward a new audit model from the perspective of informatics.

关 键 词：信息学 审计风险模型 注册会计师 审计风险 原始数据 审计准则 

分 类 号：F239.0[经济管理—会计学] F239.43[经济管理—国民经济]