A Research On The Use Of Fuzzy Comprehensive Evaluation Theory In Audit Risk Assessment

Currently, because of the use of the modern risk-oriented audit which is advanced and new technology, certified public accountants audit risk cause the attention of people. Many scholars have done a lot of research on audit risk assessment, but mostly was qualitative evaluation of audit risk.The research on combining qualitative and quantitative evaluation is less.So,the current auditing risk assessment methods exist defects in more accurately evaluating audit risks. That is likely to cause cannot be accurately understanding and controling the audit risk.Based on modern risk management theory and fuzzy comprehensive evaluation theory,this paper has designed a kind of audit risk assessment method,which is from the qualitative analysis to the quantitative measurement of audit risk ,with the essential characteristics of audit risk as the the logic starting point of qualitative analysis and quantitative measurement. Thus the audit risk evaluation will be more objective and scientific,and it can provide better guide to audit risk management and control.The research done on comprehensive evaluation of audit risk assessments based on fuzzy hierarchy comprehensive evaluation has certain significance on developing, optimizing and riching audit risk assessment system,realize the use of mathematical method in the audit risk assessment, and open research direction and point for accurate and comprehensive evaluation of audit risk. Finally, through the real case of audit,analyze how to analyse and evaluate specific project auditing risk based on Fuzzy-AHP comprehensive evaluation.I hope this researchcan provide reference for auditing practice.