摘要
本文引入风险决策理论的发展成果,从风险视角构建了基于两期的审计报告决策分析模型,对审计报告行为决策机制进行了深入分析,并在此基础上进一步讨论了影响审计独立性的重要因素及防范机制。
This paper constructs a two-stage audit report decision-making model from the angle of risk which based on the development of advanced risk decision theory,to analyses the audit report decision-making mechanism in depth.And based on this analysis the paper further discusses the chief factors that influence auditor independence and the defensive mechanism.
出处
《财会通讯（下）》
2011年第5期30-33,161,共5页
Communication of Finance and Accounting
基金
湖南省社科基金项目"重大报错风险事项识别系统及应用研究"(项目编号:08YBB110)
湖南省自科基金项目"信号理论规模化与审计市场绩效:我国注册会计师行业规模化效应实证研究"(项目编号:10JJ6109)的阶段性成果
关键词
风险
审计报告决策
模型
Risk Audit report decision-making Model
