Study On The Independent Audit Risk Analysis And The Assessment System

Risk can't be emphasized any more in the audit theory and practice. It is the inherent risk attribute of auditing that compels people to pay attention to the risk factor actively in audit process. With the development of the independent auditing, audit risk assessment takes the core place in risk management, and impenetrate the whole audit process. At present, the research of independent audit risk still stays at qualitative analysis, not having special theory frameworks or instructions to give a method for assessing these risks. How to analyze audit risk in the quantitative method to improve the integral level of audit work is becoming an important subject for us.This dissertation firstly analyzes the updated development of independent auditing in theory, and then demonstrates the necessity and urgency of audit research. In the mean time, comparing with the audit risk cognition of audit profession home and abroad, it confirms the content of the dissertation;Secondly, it analyzes the inscape of audit risk, and establishes the risk index system. The focus is to introduce fuzzy mathematics and probability theory, and to discuss quantity solution of expected audit risk, risk of material misstatement, ultimate audit risk with application of fuzzy comprehensive evaluation, probability risk evaluation and audit risk model, to optimize and enrich the audit risk assessment system. Thus constructs the theory framework of research of audit risk on the one hand, carries forward the effect of mathematic method in audit risk study on the other hand, so as to inaugurate research direction and cut-in point of future work;Lastly, through a real audit case, combined with exercising the assessment system of audit risk, it takes apart how to analyze and assess the particular audit item. Consequently enriches and perfects the theory system, makes the content of the text maneuverable, and to use for reference for audit practice.