| 虚拟企业审计风险评估与控制研究 |
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| 引用本文： | 张萍,武文晋. 虚拟企业审计风险评估与控制研究[J]. 商业研究, 2012, 0(6): 159-165 |
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| 作者姓名： | 张萍 武文晋 |
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| 作者单位： | 陕西师范大学国际商学院,西安,710062 |
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| 基金项目： | 陕西省注册会计师协会、陕西省资产评估协会项目 |
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| 摘 要： | 本文利用层次分析法简要评估了虚拟企业的审计风险,并在评估结果的基础上,从虚拟企业自身和会计师事务所方面进行审计风险控制的分析,分析了影响重大错报风险的各因素来源,根据每项风险因子向企业管理层提出了控制建议;通过分析检查风险形成的原因,对审计人员如何控制检查风险提出了一些操作性较强的方法,旨在使虚拟企业的风险降到最低,同时提高会计师事务所的风险防范能力。
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| 关 键 词： | 虚拟企业 层次分析法 风险评估 审计风险控制 |
Research on the Audit Risks Assessment and Control of Virtual Enterprises |
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| ZHANG Ping , WU Wen-jin. Research on the Audit Risks Assessment and Control of Virtual Enterprises[J]. Commercial Research, 2012, 0(6): 159-165 |
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| Authors: | ZHANG Ping WU Wen-jin |
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| Affiliation: | (School of International Business,Shaanxi Normal University,Xi′an 710062,China) |
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| Abstract: | This paper briefly evaluated the audit risk of virtual enterprises by using the Analytic Hierarchy Process.Based on the output of the evaluation,an analysis of how to control the audit risk has been made from two aspects: the enterprises and the accounting firms.First,it analyzed the source of the factors which influence the risk of material misstatement,and made some suggestions for the managers in the enterprise;Second,it analyzed the reasons of detection risk and made some useful methods for the auditors to control the detection risk.The objective is to reduce the risk of the virtual enterprises and improve the accounting firms′ ability of risk prevention. |
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| Keywords: | virtual enterprises Aanalytic Hierarchy Process risk assessment audit risk control |
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