基于信息熵的审计重大错报风险评估研究

Research on Risk Assessment of Major Material Misstatement Based on Informational Entropy

审计重大错报风险的评估是正确应用审计风险模型的关键。针对当前审计实践中主要依靠审计人员主观判断进行风险评估的现状,从信息熵角度出发,通过建立基于信息熵的审计重大错报风险的评估模型,得出信息熵的运用可以有效减少审计人员在重大错报风险评估中的盲目性。

The key to correctly apply auditing risk model is the risk assessment of meeting material misstatement. Nowadays the risk assessment work is mainly done by the subjective judgement of auditors. This paper builds a risk assessment model of the inauthentic material by informational entropy, by which can effective reduce the subjectivity of the way used before.