Auditing Risk Management Research

Author: Chen Lisheng
Publisher:
Publish Date: 2005-09-01
Features: There are many books on audit risk management research, but few are available that quantitatively analyze audit risk. This book not only explores the meaning of audit risk but also compares several major definitions of audit risk both domestically and internationally, proposing its own insights. Based on surveys and research, the book provides an in-depth analysis of the causes of audit risk. It dedicates significant space to listing various models and methods for analyzing audit risk, along with comparative analysis of them. The book particularly employs fuzzy analysis methods, proposing several models. It argues that the weighted average model is suitable for comprehensive evaluation and decision-making regarding audit risk for audit subjects, providing a basis for determining reasonable audit risk levels and appropriate audit opinions and reports. The book also proposes different management theories for audit risk at various social levels, offering an audit risk management model that holds practical significance.