虚拟企业审计风险评估:模糊综合评判法视角

Audit Risk Assessment of Virtual Enterprise:the Method of Fuzzy Comprehensive Evaluation Perspective

本文以虚拟企业为研究对象,在分析虚拟企业审计风险影响因素的基础上,构建了虚拟企业审计风险评估体系;将模糊综合评判法引入到虚拟企业审计风险评估工作中,用层次分析法(AHP)确定了虚拟企业审计风险评估体系中各因素的权重,通过两级模糊综合评判最终确定虚拟企业审计风险水平。该方法通过定性指标与定量指标,可更好地为虚拟企业审计风险的评估工作提供帮助。

Regarding virtual enterprise as a research subject,and by analyzing impact factors its risk assessment,this paper constructs the virtual enterprise audit risk assessment system;The fuzzy comprehensive evaluation method will be introduced to the virtual enterprise audit risk assessment work.This paper uses the Analytic Hierarchy Process（AHP） to determine the weight of each factor in the virtual enterprise audit risk assessment system,finally,and uses the two ranks fuzzy comprehensive evaluation to determine the level of audit risk of virtual enterprise.This method is a comprehensive look at the qualitative indicators and quantitative indicators to help us with the virtual enterprise audit risk assessment.