Research on the CPA Audit Independence Risk Assessment Based on the Rough Set Theory |
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引用本文: | Xiumei Ren Jikun Shi Guangbao Zhang. Research on the CPA Audit Independence Risk Assessment Based on the Rough Set Theory[J]. 现代会计与审计, 2006, 2(6): 56-63 |
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作者姓名: | Xiumei Ren Jikun Shi Guangbao Zhang |
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基金项目: | This paper is supported by Humanities Social Sciences Subsidization Project of Heilongjiang Province Education Department (No.2005-10554019). |
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摘 要: |
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Research on the CPA Audit Independence Risk Assessment Based on the Rough Set Theory |
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Abstract: | The assessment mode of the CPA audit independence risk based on the Rough Set Theory is a risk assessment method and using the Analytical Hierarchy Process, whose aim is to solve the bid management in the process of the Financial Statement Insurance. Firstly, according to the general instance of the accountant office, the experts grade the risk elements to establish the decision-making table; secondly, construct the judgment matrix using the attribution dependence degree of Variable Precision Rough Set to obtain relative importance, and further get the general importance for all of risk elements; Finally, establish the general assessment mode of the audit independence risk. |
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Keywords: | rough set theory audit independence risk assessment mode |
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