摘要
在分析审计重大错报风险影响因素的基础上,将层次分析法引入到重大错报风险评价中,并构建结构评价模型.应用案例表明,评价结果有利于审计人员有针对性的对重大错报风险进行控制,提高风险判断的准确性,可帮助审计人员更有效地识别和评估审计重大错报风险,改进审计程序,提高审计质量,降低审计风险.
On the basis of analyzing the influence factor of Material Misstatement Risk in audit, the paper introduces Analytic Hierarchy Process to the evaluation of Material Misstatement Risk, and constructs the structure appraisal model. The application case indicated that the appraisal result is advantageous to help auditor to control Material Misstatement Risk, enhances the accuracy of the risk judgment, helps the auditor to discern and assess Material Misstatement Risk in audit more effectively, improves audit procedure and the audit quality and reduces the audit risk.
出处
《大庆石油学院学报》
CAS
北大核心
2007年第5期111-113,共3页
Journal of Daqing Petroleum Institute
关键词
层次分析法
审计
重大错报风险
风险评价
analytic hierarchy process
audit
material misstatement risk
risk evaluation
