评估审计风险

用数学方法评估审计风险水平，能够使审计风险水平的确定更加客观、准确。

The method of mathematics can make the evaluation of audit risk more accurate .

20世纪80年代以来，审计人员在具体项目的审计过程中突破了传统的审计模式，开发出一种以评估审计风险为中心的审计模式，这就是风险基础审计。

Since the eighties of the 20th century , auditors have broken through the traditional auditing mode during the concrete project audit , developing a auditing mode of assessing the audit risk , this is the risk-based auditing mode .

笔者借鉴西方有关理论，逐一论述了评估期望审计风险、固有风险、控制风险和检查风险时所要考虑的因素和方法。

According to the foreign correlate theory , the author discusses the ingredients and methods while evaluating audit risk , inherent risk , controlling risk and detecting risk .

在并购交易的准备阶段存在与并购环境有关和与实力评估有关的审计风险。

In the preparation stage of merger transaction , it exists the audit risks connected with merger environment and strength assessment .

重点在于对最新的审计风险模型进行细化，并采用多层次模糊综合评价的方法对影响审计风险的因素进行量化评估，使审计风险模型的应用更加具体化。

The focus on the detailed to the latest audit-risk model and the use of qualify of multi-level fuzzy comprehensive evaluation , which make the audit-risk model become more specific .

独立审计风险的评估仅仅是审计风险控制的前提，由于信息化环境下审计风险的空前复杂和难以把握，独立审计人员必须严格按照风险导向审计的职业要求，进行风险控制和完成审计工作。

Because the risks in the information environment is unprecedented complex and difficult to hold , independent auditors must control the audit risks and fulfill the job strictly by the guide of risk-based audit approach .

最后，利用加权平均法得出经专家评估的审计项目固有风险比率。

Finally , the method of weighted mean is used to calculate the inherent risk ratio of the audit .

控制措施一是提高评估判断计算机审计固有风险和控制风险的正确性；二是降低计算机审计检查风险。

One of the control measure is to increase the correctness of appraising and judging the regular risk and control risk of computer audit , and the other is to decrease the check risk of computer audit .

探讨了风险指标体系的建立以及审计风险的评估方法，并在此基础上设计了一种将德尔菲法、层次分析法和模糊综合评价法相结合的综合评估审计风险的方法。

Then , introduce risk index system and the methods of auditing risk assessment , and on this basis , design a a comprehensive evaluate audit risk method combined with Delphi Method , Analytic Hierarchy Process , and comprehensive fuzzy judgment method .