| 模糊熵在固有风险评估中的应用探讨 |
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| 引用本文： | 费爱华,杜维.模糊熵在固有风险评估中的应用探讨[J].商业研究,2006(6):55-57. |
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| 作者姓名： | 费爱华 杜维 |
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| 作者单位： | 1. 西南政法大学,管理学院,重庆,400031
2. 重庆大学,经济与工商管理学院,重庆,400030 |
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| 摘 要： | 对审计风险实施有效管理的前提是对风险水平的评估,它决定审计工作的成败。针对当前审计实践中主要依靠注册会计师的主观职业判断进行风险评估的现状,必须以固有风险为研究对象,来探讨模糊熵和模糊综合评价法在固有风险评估的应用,以缩小主观判断和实际水平之间的差异,更有效地保证审计质量和审计效率的提高。
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| 关 键 词： | 审计风险 固有风险 模糊熵 模糊数学 |
| 文章编号： | 1001-148X(2006)06-0055-02 |
| 收稿时间： | 02 26 2005 12:00AM |
| 修稿时间： | 2005年2月26日 |
The Application of Fuzzy Entropy in Evaluating Audition Risk |
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| FEI Ai-hua,DU Wei.The Application of Fuzzy Entropy in Evaluating Audition Risk[J].Commercial Research,2006(6):55-57. |
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| Authors: | FEI Ai-hua DU Wei |
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| Institution: | 1. College of Management, Southwest University of Political Science and Law, Chongqing 400031, China ; 2. School of Economics and Business Administration, Chongqing University, Chongqing 400030, China |
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| Abstract: | The premise of implementing effective risk management is the evaluation of audition risk,which decides the success or failure of auditing work.This paper describes the evaluation of IR.In view of the existing situation that the evaluation of risk depends mainly on CPA's subjective judgment.This paper describes the application of fuzzy entropy and fuzzy integrate evaluation in the risk evaluation,so that CPA may reduce the differences between the subjective judgment and the actual level.It may ensure the audition quality and improve the its efficiency. |
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| Keywords: | audition risk inherent risk fuzzy entropy fuzzy mathematics |
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