【摘要】：信息觀念對審計(jì)鑒證業(yè)務(wù)的深刻影響促使我們重新審視鑒證業(yè)務(wù)中的許多基本問題。產(chǎn)生于信息時(shí)代的審計(jì)風(fēng)險(xiǎn)模型存在著信息選擇風(fēng)險(xiǎn)、偽信息風(fēng)險(xiǎn)、職業(yè)判斷風(fēng)險(xiǎn)以及經(jīng)驗(yàn)主義風(fēng)險(xiǎn)。通過概念組塊與分解、信息分類、體現(xiàn)交互作用的程序設(shè)計(jì)等途徑可以化解審計(jì)信息風(fēng)險(xiǎn)。
[Abstract]:The profound influence of the information concept on the audit authentication business urges us to re-examine many basic problems in the authentication business. The audit risk model produced in the information age has the risk of information selection, false information, professional judgment and empiricism. The risk of audit information can be resolved by means of conceptual block and decomposition, information classification and programming to reflect the interaction.
【作者單位】： 華中農(nóng)業(yè)大學(xué)經(jīng)管學(xué)院;
【分類號】：F239.1
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本文編號：2278779