The risk evaluation of independence audit project selection based on ANP

Liu Lei; Du Xiuhong; Shi Xian; Zheng Shiqiao

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Science Research Management ›› 2013 ›› Issue (2) : 136-144.

The risk evaluation of independence audit project selection based on ANP

Liu Lei^1,2, Du Xiuhong³, Shi Xian², Zheng Shiqiao¹

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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.

Key words

independence audit project / project selection / risk evaluation / network analytic method / evaluation model

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Liu Lei, Du Xiuhong, Shi Xian, Zheng Shiqiao. The risk evaluation of independence audit project selection based on ANP[J]. Science Research Management. 2013(2): 136-144

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