| 基于风险视角的审计报告决策机制模型分析 |
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| 引用本文： | 张艳. 基于风险视角的审计报告决策机制模型分析[J]. 财会通讯, 2011, 0(15) |
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| 作者姓名： | 张艳 |
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| 作者单位： | 湖南商学院会计学院; |
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| 基金项目： | 湖南省社科基金项目“重大报错风险事项识别系统及应用研究”(项目编号:08YBB110); 湖南省自科基金项目“信号理论规模化与审计市场绩效:我国注册会计师行业规模化效应实证研究”(项目编号:10JJ6109)的阶段性成果 |
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| 摘 要： | 本文引入风险决策理论的发展成果,从风险视角构建了基于两期的审计报告决策分析模型,对审计报告行为决策机制进行了深入分析,并在此基础上进一步讨论了影响审计独立性的重要因素及防范机制。
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| 关 键 词： | 风险 审计报告决策 模型 |
The Analysis of Audit Report Decision-making Model from the Angle of Risk |
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| Zhang Yan. The Analysis of Audit Report Decision-making Model from the Angle of Risk[J]. Communication of Finance and Accounting, 2011, 0(15) |
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| Authors: | Zhang Yan |
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| Affiliation: | Zhang Yan(Accounting School,Hunan University of Commerce,Changsha,Hunan 410205) |
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| Abstract: | This paper constructs a two-stage audit report decision-making model from the angle of risk which based on the development of advanced risk decision theory,to analyses the audit report decision-making mechanism in depth.And based on this analysis the paper further discusses the chief factors that influence auditor independence and the defensive mechanism. |
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| Keywords: | Risk Audit report decision-making Model |
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