The Improvement And Application Of Audit Risk Model

In the times of knowledge-based economy and information society, As the scale of enterprise is becoming more bigger, the audit for these enterprise has become more and more complex at the same time. In the latest auditing standards, the audit risk assessment has occupied the core of the audit process. Therefore, to study the development of the audit-risk model, improve and refine the constituent elements of audit-risk model has an important practical significance for the assessment of audit riskThere are five chapters in the article. The first chapter introduced the background of the thesis,the corresponding literature at home and abroad, research ideas and methods, and the structure of research. The second chapter summarized the development of the audit-risk model and described the three stages of audit-risk model as well as the character and shortage. The third chapter is the focus of the passage, in which we analyze the elements of impact of audit-risk model and improve the shortage of the model. What's more, we also build the indicator system of assessment of audit-risk. The fourth chapter mainly introduced the method and process of assessment and deal with qualitative and quantitative indicators in different methods of mathematical to eliminate bias that may arise. At the end, we take the example of a company to explain the conclusion of the article. The fifth chapter summarized the major work that have done, the lack and prospects of research.In the paper, I take the CPA firms as the audit principal part, the audit team as the project of the study. 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. Meanwhile, the passage also developed the use of mathematical method in audit-risk and opened up a new direction and point of entry.