【摘要】：信息觀念對審計鑒證業(yè)務的深刻影響促使我們重新審視鑒證業(yè)務中的許多基本問題。產(chǎn)生于信息時代的審計風險模型存在著信息選擇風險、偽信息風險、職業(yè)判斷風險以及經(jīng)驗主義風險。通過概念組塊與分解、信息分類、體現(xiàn)交互作用的程序設計等途徑可以化解審計信息風險。
[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)大學經(jīng)管學院;
【分類號】：F239.1
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本文編號：2278779