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使用审计风险模型对审计风险评估系统的研究Thedevelo.pdf

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Availableonlineatwww.sciencedirect.com ExpertSystems withApplications ExpertSystemswithApplications35(2008)1053–1067 www.elsevier.com/locate/eswa Thedevelopmentofauditdetectionriskassessmentsystem:Using thefuzzytheoryandauditriskmodel She-IChanga,*,Chih-FongTsaia,Dong-HerShihb,Chia-LingHwanga aDepartmentofAccountingandInformationTechnology,NationalChungChengUniversity,Taiwan bDepartmentofInformationManagement,NationalYunlinUniversityofScienceandTechnology,Taiwan Abstract Theresultofauditdesignationissignificantlyinfluencedbytheauditevidencecollectedwhenplanningtheauditandtheamountof auditevidencedependsonthedegreeofdetectionrisk.Therefore,whentheassessmentfactorsofdetectionriskaremoreobjectiveand correct,auditcostsandtheriskofauditfailurecanbereduced.Thus,theaimofthispaperistodesignanauditdetectionriskassessment systemthatcouldmorepreciselyassessdetectionrisk,comparingwiththetraditionaldeterminationmethodofdetectionriskinorderto increasetheauditqualityandreducethepossibilityofauditfailure.Firstofall,thegroundedtheoryisusedtoreorganize53factors affectingdetectionriskmentionedinliteraturesandthenemployedtheDelphimethodtoscreenthe43criticalriskfactorsagreedupon byempiricalauditexperts.Inaddition,usingthefuzzytheoryandauditriskmodeltocalculatethedegreeofdetectionriskallowthe auditstafftofurtherdeterminetheamountofauditevidencecollectedandsetupinitialauditstrategiesandconstructtheauditdetection riskassessmentsystem.Finally,weconsideredacasestudytoevaluatethesystemintermsofitsfeasibilityandvalidity. 2007ElsevierLtd.Allrightsreserved. Keywords:Detectionrisk;Groundedtheory;Fuzzytheory;Auditriskmodel 1.Introductionbecomesauditfailure.KhuranaandRaman(2004)also indicatedthatauditfailuredoesnotnecessarilyleadto Manyaccountingandlawexpertsthoughtthatthemainbusinessfailure;however,afterbusinessfailure,theinves- reasonresultinginthelawsuitsencounteredbyaccountingtorsandcreditorsoftheenterpriseswouldpayattention firmswasthatthepolicymakerusingfinancialstatementstotheexistenceo