| 基于模糊数学方法的注册会计师事务所审计风险研究 |
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| 引用本文： | 王晓凉,黄晓波,王锐. 基于模糊数学方法的注册会计师事务所审计风险研究[J]. 财会通讯, 2007, 0(11) |
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| 作者姓名： | 王晓凉 黄晓波 王锐 |
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| 作者单位： | [1]沈阳农业大学经济贸易学院/计财处 [2]沈阳农业大学经济贸易学院/计财处 辽宁沈阳 [3]辽宁沈阳 |
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| 基金项目： | 辽宁省社科联项目“审计市场的竞争与规制:理论与实证分析”的阶段性成果(项目编号:2006lnsklktjjx-254-139) |
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| 摘 要： | 注册会计师事务所审计风险受诸多因素的影响,既有事务所内部原因,也有事务所不能控制的外部原因,由于这些影响因素的复杂性和不确定性,使得事务所的审计风险具有很大的模糊性和复杂性。本文采用模糊数学的模糊聚类分析和多层次模糊综合评价法,为事务所审计风险的评价提供定性和定量相结合的分析方法。
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| 关 键 词： | 模糊数学 模糊聚类分析 多层次模糊综合评判法 注册会计师事务所 审计风险 |
A Study of the Registered Accounting Firms Audit Risk based on the Research Method of Fuzzy Math |
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| Wang Xiaoliang Huang Xiabo Wang Rui. A Study of the Registered Accounting Firms Audit Risk based on the Research Method of Fuzzy Math[J]. Communication of Finance and Accounting, 2007, 0(11) |
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| Authors: | Wang Xiaoliang Huang Xiabo Wang Rui |
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| Abstract: | Registered accounting firms audit risk under the influence of many factors, which include internal reasons of the firm itself ,also include exterior reasons that the firm can not control, adding to these factors complexity and indetermination ,all these make the firms audit risk have much fuzziness and complexity. This paper provides a kind of qualitative method combined with quantitative method to evaluate the firms audit risk, asking for help from the Fuzzy cluster analysis and the Multi-level fuzzy comprehensive evaluation. |
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| Keywords: | Fuzzy math Fuzzy cluster analysis Multi-level fuzzy comprehensive evaluation Registered accounting firm Audit risk |
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