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| 信息化环境下独立审计重大错误风险的评估 | |
| 引用本文： | 李瑛玫,姜振寰,兰小春,谢巍. 信息化环境下独立审计重大错误风险的评估[J]. 哈尔滨工程大学学报, 2008, 29(11) |
| 作者姓名： | 李瑛玫 姜振寰 兰小春 谢巍 |
| 作者单位： | 1. 哈尔滨工业大学,管理学院,黑龙江,哈尔滨,150001;哈尔滨工程大学,经济管理学院,黑龙江,哈尔滨,150001 2. 哈尔滨工业大学,管理学院,黑龙江,哈尔滨,150001 3. ,哈尔滨工程大学,理学院,黑龙江,哈尔滨,150001 |
| 摘 要： | 信息化环境使传统独立审计目标增多、审计对象和范围扩大,独立审计风险中客户风险要素用"重大错误风险"代替"重大错报风险"更符合其环境特征与要求.信息化环境下对"重大错误风险"的评估是审计风险控制的核心内容,而确定风险组成要素的权重是风险评估的关键.由于风险具有明显的模糊性,在确定权重时,只有同时考虑因素的价值量和信息量,才能使评估结果更加合理可信.综合运用层次分析法、熵权法和模糊综合评价法对"重大错误风险"进行评估,并(首次)引入行业平均审计风险水平对评估结果进行检验和修正,使评估结果更加客观可靠,有利于独立审计工作在可接受审计风险水平下,更好地为社会服务,达到审计目标. |
| 关 键 词： | 信息化环境 独立审计 重大错误风险 层次分析法 熵权法 |
The evaluation of significant error risk for independent audits in the informationization environment |
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| LI Ying-mei,JIANG Zhen-huan,LAN Xiao-chun,XIE Wei. The evaluation of significant error risk for independent audits in the informationization environment[J]. Journal of Harbin Engineering University, 2008, 29(11) | |
| Authors: | LI Ying-mei JIANG Zhen-huan LAN Xiao-chun XIE Wei |
| Affiliation: | 1.School of Management;Harbin Institute of Technology;Harbin 150001;China;2.School of Economics and Management;Harbin Engineering University;3.College of Science;China |
| Abstract: | Independent audit objectives in the informationization environment are continually increasing and the audit's targets and range are expanding.Therefore it is more suitable to use "significant error risk" instead of "material misstatement risk" as the customer's risk factor in independent audits,which better meets the characteristics and requirements of the informanization environment.Evaluation of the significant error risk becomes the central part of audit risk control,and determining the weight of each fa... |
| Keywords: | information environment independent audit significant error risk AHP entropy weight method |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ | |