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The development of audit detection risk assessment system: Using the fuzzy theory and audit risk model

机译:审计发现风险评估系统的开发:运用模糊理论和审计风险模型

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摘要

The result of audit designation is significantly influenced by the audit evidence collected when planning the audit and the amount of audit evidence depends on the degree of detection risk. Therefore, when the assessment factors of detection risk are more objective and correct, audit costs and the risk of audit failure can be reduced. Thus, the aim of this paper is to design an audit detection risk assessment system that could more precisely assess detection risk, comparing with the traditional determination method of detection risk in order to increase the audit quality and reduce the possibility of audit failure. First of all, the grounded theory is used to reorganize 53 factors affecting detection risk mentioned in literatures and then employed the Delphi method to screen the 43 critical risk factors agreed upon by empirical audit experts. In addition, using the fuzzy theory and audit risk model to calculate the degree of detection risk allow the audit staff to further determine the amount of audit evidence collected and set up initial audit strategies and construct the audit detection risk assessment system. Finally, we considered a case study to evaluate the system in terms of its feasibility and validity.
机译:计划审核时收集的审核证据会显着影响审核指定的结果,审核证据的数量取决于发现风险的程度。因此,当检测风险的评估因素更加客观,正确时,可以降低审计成本和审计失败的风险。因此,本文的目的是设计一种审计检测风险评估系统,与传统的检测风险确定方法相比,可以更精确地评​​估检测风险,以提高审计质量并减少审计失败的可能性。首先,扎根理论被用来重组影响文献中提到的53种影响检测风险的因素,然后采用Delphi方法筛选经验审计专家同意的43种关键风险因素。此外,使用模糊理论和审计风险模型计算发现风险的程度,使审计人员可以进一步确定收集到的审计证据的数量,并制定初始审计策略,并构建审计发现风险评估系统。最后,我们考虑了一个案例研究,以评估该系统的可行性和有效性。

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