审计评价Agent系统结构模型与优化

The Structure Model and Optimization of AGENT Systems for Auditing Evaluation

审计评价的Agent系统问题,就是行为审计博弈方的最优对策问题,即审计服务双方对其收益最大化的管理与优化。因此,风险因素在审计收益管理中有着重要影响,当把风险因素引入审计评价系统,并设定评价为Agent模式后,审计资产所有者风险份额的相对控制会从外部推动审计服务与评价效能的提升,内部会启动提高审计资产所有者效率的动力机制,从而提高了评价系统活力。通过审计评价系统的A-gent模型与优化调控审计绩效评价管理方向,有助于促进审计绩效的持续改善,更好地促进审计服务创新发展。

The Agent System Problem in auditing evaluation reflects the decision making process of the optimal strategy in behavioral audit game.Namely,it is the management and optimization process of maximizing the benefits of both the auditing service provider and the service receiver.Consequently,risk factor is an important factor in the management of auditing benefit.When introducing the risk factor into the audit evaluation system,and setting evaluation mode with Agents,the relative degree of risk control of asset owner may greatly improve the auditing service quality and evaluation efficiency from the external side,and promote the startup of dynamic mechanism in strengthening asset owner＇s efficiency from the internal side.It thus improves the vitality of the auditing evaluation system.By using the Agent mode of auditing evaluation system,and optimizing the auditing performance evaluation management,it is very helpful in promoting the continuously optimization of audit performance,thus improves the innovation and development of audit services.