| Modern risk-oriented audit is based on risk assessment.Risk of material misstatement is the core of modern risk-oriented audit,thus the allocation of audit resources is determined by the assessed risk level of material misstatement.Under the given circumstances of audit risk level,the higher of material misstatement,the lower of detection risk.The lower of material misstatement,the higher of detection risk.While the detection risk is depended on auditor’s ability and independence,the audit risk lied on material misstatement without consider the auditor characteristics.This article does research from angle of optimizing material misstatement risk assessment system of X certified public accountants from content,method and program.Several index enjoys classification of financial statements level risk and assertion level risk on the evaluation content.Next,assessment method and assessment process combined to analysis together.It assigned points for subprojects according to the demand of risk assessment which by introducing fuzzy comprehensive evaluation method.Then get all index score of subproject.Again according to the operation rules of the mathematical model,gather the score of subject.The gathering result is the upper level’s score.And so forth,we can get the score of all the subjects.At last,according to the score of projects,we can get the importance of the projects.Then evaluate the result by bring in audit case of X certified public accountants.Finally,proposed the material misstatement risk assessment of the way guarantee. |
