基于粗糙集理论的CPA审计独立性风险评价

Evaluation of CPA audit independence risk based on the Rough Set Theory

基于粗糙集理论的CPA(注册会计师)审计独立性风险评价模型,旨在解决财务报表保险制度运作过程中的招投标管理问题.根据会计师事务所的综合情况由专家对各风险要素评价打分,建立决策表;利用变精度粗糙集属性依赖度求得属性间的相对重要性来构建判断矩阵,并进一步求得各风险要素的综合重要度,以此创建审计独立性风险的综合评价模型.应用实例表明,该模型评价结果可靠性较高,可为投标决策提供有力的技术支持和制定相应的风险规避策略提供理论依据.

The evaluation model of the CPA audit independence risk is to solve the bid management in the process of the Financial Statement Insurance.According to the general instance of the accountant offices,the experts grade the risk elements to establish the decision-making table.Then they construct the judgment matrix using the attribution dependence degree of Variable Precision Rough Set to obtain relative importance,and further get the general importance for all of risk elements.Finally,the general evaluation model of the audit independence risk is established.The applied example indicates the evaluation result obtained by the model is more credible,which can provide the powerful technical support for the bid decision,and the theory basis for making relevant strategy of evading the risk.