对独立审计项目选择风险的科学评价,关键在于构建独立审计项目选择风险的评价指标体系,并采取定性与定量相结合的系统评价。基于独立审计项目选择风险评价的内涵和相关文献的分析,确定了独立审计项目选择风险评价的决定因素,构建了评价的指标体系。考虑指标间的相互影响与制约关系,建立了独立审计项目选择风险评价的ANP模型。应用网络分析法对5个独立审计项目的选择风险进行了系统评价,分析了主要风险因素对独立审计项目选择的影响程度,对5个候选独立审计项目进行排序。
Abstract
As to scientific evaluation on the risk of independence audit project selection, the most important point is to construct the risk evaluation index system of independence audit project selection, and adopt the methods combining both qualitative analysis and quantitative analysis. Based on the analysis on the meaning of the risk evaluation of independence audit project selection and literatures review, the determinants of the risk evaluation for independence audit project selection are ascertained, the evaluation index system is constructed. Considering the mutually influencing and the constraint relations among indexes, an ANP model for the risk evaluation of independence audit project selection is constructed. Then the ANP method is applied to systematically evaluate the selection risk of five independence audit projects, the affecting weight of main risk factors to independence audit project selection is analyzed, and the five candidate independence audit projects are ranked.
关键词
独立审计项目 /
项目选择 /
风险评价 /
网络分析法 /
评价模型
Key words
independence audit project /
project selection /
risk evaluation /
network analytic method /
evaluation model
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基金
1、江苏高校优势学科建设工程资助项目(审计科学与技术);2010.1-2015.12;2、教育部人文社会科学研究青年基金:基于FMEA方法的公共工程风险控制的审计模型研究(11YJC630133); 2011.9-2014.12;3、南京审计学院2009年度校级课题: 独立审计项目风险评价中的ANP和BP神经网络建模与仿真(NSK2009/B01); 2010.1-2011.12;4、国家自然科学基金:管理控制偏好及工作相关文化价值观实证研究:以新疆地区主要民族为研究对象(70873058); 2009.1-2011.12。
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