| 期望审计风险确认与计量的影响因素分析 |
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| 引用本文： | 员鸿琬,赵桂枝,阎梦惠.期望审计风险确认与计量的影响因素分析[J].经济经纬,2004(2):83-85. |
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| 作者姓名： | 员鸿琬 赵桂枝 阎梦惠 |
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| 作者单位： | 河南农业大学,经贸学院,河南,郑州,450002;河南农业大学,经贸学院,河南,郑州,450002;河南农业大学,经贸学院,河南,郑州,450002 |
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| 摘 要： | 期望审计风险确认与计量是以审计人员评估的重要性水平为前提的。审计人员在确定期望审计风险时,应考虑影响审计职业风险的因素对期望审计风险水平的影响。
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| 关 键 词： | 审计风险 期望审计风险 因素 |
| 文章编号： | 1006-1096(2004)02-0083-03 |
| 修稿时间： | 2003年11月4日 |
An Analysis on Confirm and Measure of Factors Affecting Desired Audit Risk |
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| YUAN Hong-wan,ZHAO Gui-zhi,YAN Meng-hui.An Analysis on Confirm and Measure of Factors Affecting Desired Audit Risk[J].Economic Survey,2004(2):83-85. |
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| Authors: | YUAN Hong-wan ZHAO Gui-zhi YAN Meng-hui |
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| Abstract: | Beginning with the concept of audit risk, the paper puts forward the concept of desired audit risk and illustrates that the premise of the confirmation and measurement on desired audit risk is the important level estimated by the auditors. Based on this, the decisive and influential factors in the auditors estimate of desired audit risk is further discussed. |
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| Keywords: | audit risk desired audit risk factor |
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