灰色关联分析法在重大错报风险评估中的应用研究

Research on Grey Relational Analysis in the Application of the Material Misstatement Risk Assessment

重大错报风险的形成原因错综复杂,如何评价风险可能存在的业务领域、风险相对高低以及被审单位整体重大错报风险大小是实施现代风险导向审计的三大核心和难点。首先构建重大错报风险综合评价指标体系,进而引入灰色关联分析评估模型,以更加客观准确地确定各错报风险因素的权重及排序,最终得出各业务领域评估值及综合评估值大小,这样可以为会计师事务所进行单项及不同审计业务之间的资源配置提供依据。

The factors of the material misstatement risk are complicated, how to evaluate the specific areas of the risk, the level of the risk in specific area and the level of the overall risk are three of the core and difficulty in modern risk-based audit. Firstly, build a comprehensive evaluation index system of material misstatement risk. And then, introduce the grey relational analysis evaluation model to determine the weight and rank of each risk factor more objectively and accurately. Finally, conclude the specific area and comprehensive evaluation value, so as to provide the basis of the allocation of audit resources for CPA in single or different enterprises.