基于案例推理的审计重大错报风险评估研究-会计学专业论文.docxVIP

Research Research on the risks of material misstatement assessing of auditing based ou Case-Based Reasoning method Abstraet In recent years，cases of audit failure occur frequently,it revealed gradually internal control failure and traditional risk-oriented audit approach is outdated，SO Risk-based strategic—systems audit approach is inevitable．To understand deeply auditing unit and its surroundings，to asSeSS its risk of material misstatemem is the core idea of Risk-based strategic-systems audit approach．Assessing risk of material misstatement become necessary first audit procedures，this will help auditors design and implementation audit process，achieve at the ultimate audit objective．Therefore， under the condition ofaudit defeat case increasing and audit risk accretion all OVelthe world。it is very important to study assessing the risks ofmaterial misstatement wim technology advantage ofcomputer auditing． This paper brings forward Case-Based Reasomng，which is a relative mature technique of artificial intelligence domain，is introduced into audit risk assessment research after reviewing and summarizing the scholars researches of audit method and audit risk assessment．Meanwhile the paper applies Risk-based strategic—systems audit mode，risks of material misstatement is analyzed from OVer financial statement and assertion level，advanced technology ofcomputer auditing is also used in diverse audit analysis procedure．Qualitative indictors combine with quantitative hidicmors in order to construct Structure of identification and assessment of risk materially misreport based on CBR．Related research and analysis，which is SOme of the key points，key technologies and the realization ofthe strategy in the system，is done in the thesis． This research tries to setup a scientific evaluating system，to identify and estimate the risk ofmaterial misstatement factors more correctly in auditing，it will achieve at debasement of audit risk by avoiding blind audit effectively，using audit re