透镜回归模型在审计判断中的运用研究

Research on Applying of Lens Model in Auditing Judgment

建立数学模型历来为决策研究的学者所重视,但在审计决策过程中运用数学模型分析还不是很多,综合国内外学者的研究成果,运用透镜模型分析审计判断过程,研究影响审计判断的因素,可提高审计师职业判断水平。帮助做出正确的审计决策,从而降低审计风险,避免审计失败。

The scholars of decision-making always pay more attention on erecting the mathematical model, but it is seldom applied in the auditing field. Combining the researching achievements of the domestic and foreign, this paper try to improve the auditing judgment of the CPA by using the lens model, help them make correct decision, thus decrease the audit risk and avoid the failure of audit.