| 基于模糊综合评判的虚拟企业审计风险评估 |
| |
| 引用本文： | 张萍,王莹.基于模糊综合评判的虚拟企业审计风险评估[J].审计与经济研究,2010,25(4). |
| |
| 作者姓名： | 张萍 王莹 |
| |
| 作者单位： | 陕西师范大学,国际商学院,陕西,西安,710062 |
| |
| 摘 要： | 虚拟企业审计风险评估指标体系是在分析影响虚拟企业审计风险评估因素的基础上构建而成的,将模糊综合评判法引入到虚拟企业审计风险评估工作中,用层次分析法确定虚拟企业审计风险评估体系中各因素的权重,通过两级模糊综合评判最终确定虚拟企业审计风险水平.该方法全面衡量定性指标与定量指标,可以更好地为虚拟企业审计风险的评估工作提供帮助.
|
| 关 键 词： | 虚拟企业 模糊综合评判法 层次分析法 审计风险评估 |
The Auditing Risk Assessment of Virtual Enterprises on the Basis of Fuzzy Comprehensive Evaluation |
| |
| ZHANG Ping,WANG Ying.The Auditing Risk Assessment of Virtual Enterprises on the Basis of Fuzzy Comprehensive Evaluation[J].Economy & Audit Study,2010,25(4). |
| |
| Authors: | ZHANG Ping WANG Ying |
| |
| Institution: | ZHANG Ping,WANG Ying (School of International Business,Shaanxi Normal University,Xi\'an 710062,China) |
| |
| Abstract: | Based on the analysis of impact of virtual enterprises auditing risk assessment factors,this paper constructs the virtual enterprises auditing risk assessment index system; The fuzzy comprehensive evaluation method will be introduced to the virtual enterprise audit risk assessment with the Analytic Hierarchy Process (AHP) to determine the weight of each factor in the system,and finally,uses the two fuzzy comprehensive evaluation to determine the level of auditing risk of virtual enterprises. This method is ... |
| |
| Keywords: | virtual enterprises fuzzy comprehensive evaluation method Analytic Hierarchy Process auditing risk assessment |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
| 点击此处可从《审计与经济研究》浏览原始摘要信息 |
| 点击此处可从《审计与经济研究》下载免费的PDF全文 |
|
