试论审计风险模型的改良

On the Improvement of Audit Risk Model

本文主要研究审计风险模型的改良,旨在建立新的审计风险模型并能够对审计终极风险进行计量。简要分析了美国注册会计师协会1983年提出的模型,指出该风险模型存在的缺陷,并提出了新的审计风险计量模型思路。运用经济学的方法来分析产生审计终极法律风险的因素和条件,并用流程图描述了由审计过程中产生的审计风险逐渐转化为审计终极法律风险的运动过程,并推导出了终极审计风险的计量模型。

This paper discusses on theimprovement of audit risk model, withan intention of a better measurement ofaudit risks. By analyzing the traditionalaudit risk model put forward by theAICPA in 1983, the author points outthe deficiency in the model and presentsnew ideas for a better model. Aneconomic analysis of audit risk factorsis carried out to depict the dynamics ofaudit risks and introduce a new auditrisk model.