会计师事务所审计风险计量方法研究

The Methods of Measuring Audit Risk in Public Accounting Firms

审计风险模型要在审计实务中得到广泛应用,关键问题是审计风险的计量。为了使会计师事务所的审计风险评价结果更加客观、准确和全面,本文综合运用模糊综合评价法和审计风险模型法,对会计师事务所的审计风险计量进行研究,以期得出科学、直观的评价结果,为会计师事务所的风险评估提供参考。

The measurement of audit risk is an important problem which will exert influence on the application of audit risk model in practice. In order to make an objective and accurate assessment on audit risk, the paper measures the audit risk of public accounting firms with fuzzy comprehensive evaluation method and audit risk model method, therefore, we can obtain a scientific and intuitive evaluation results, that will provide a reference for public accounting firms when they make an assessment of audit risk.