Construction Study on the Fuzzy Comprehensive Evaluation Model of Audit Risk
Audit risk assessment is an important part of risk-based audit program, and also a major difficult) encountered by auditors in the audit practice. Study on the quantitative assessment of audit risk not only has important theoretical guidance value, but also a special significance. Starting from the essential meaning and characteristic of the audit risk, the paper made systematic research on the audit risk analysis and quantitative assessment, proposed the fuzzy comprehensive evaluation from the view of combination of the qualitative analysis and quantitative assessment, and constructed the fuzzy comprehensive evaluation model of audit risk.
audit risk fuzzy comprehensive evaluation model modeling
Ji Yaowu
Xian Railway Vocational & Technical Institute Xian 710016, China
国际会议
海口
英文
487-490
2011-07-15（万方平台首次上网日期，不代表论文的发表时间）