Research On The Application Of Fuzzy Hierarchical Comprehensive Evaluation Method For P2P Online Loan Platforms' Auditing Risks

Since the 18 th national congress,inclusive finance has become an important subject in the development of China's financial industry.As a new model of inclusive finance,P2 P lending has also mushroomed.P2 P online lending platforms reduce the cost of financial transactions and expand customer groups,but compared with traditional financial institutions,Its' risks are more prominent.To this emerging industry,as an independent third party,the certified public accountants audit is an important power that can not be ignored in the supervision of P2 P.However,certified public accountants also face high audit risks,when they are auditing P2 P platforms.How to assess the audit risks of P2 P platforms accurately and guide the audit practice has become the primary problem.In order to achieve accurate assessment of the audit risk,this article start from the perspective of certified public accountants,with modern risk-oriented audit theory and information asymmetry theory as the foundation,collecting related information and data of network loan platform,in-depth analysis of the P2 P related risk,in view of the platform features,comprehensive using literature research,questionnaire investigation and case study method,to build up a model that could evaluate the audit risk of P2 P network platform accurately,while taking a typical platform as an example,to show the application of the fuzzy hierarchy comprehensive evaluation method.Through the above research and case verification,it is concluded that the fuzzy hierarchical comprehensive evaluation method can realize the accurate assessment of the audit risk of P2 P lending platforms.At the same time,using fuzzy hierarchical comprehensive evaluation method to evaluate the audit risk results can help certified public accountants to clarify the audit focus,optimize the audit strategy,effectively reduce the audit risk,effectively improve the audit quality.Compared with the existing research,this paper focuses on the audit risk assessment of P2 P platforms from the perspective of certified public accountants,which is different from the national audit supervision of Internet finance.In addition,this paper uses the audit risk model formula reasonably.Since material misstatement risk is inherent to the audited entity,in order to reduce the final audit risk level,it is necessary to lower the inspection risk level below the acceptable inspection risk level.So that the evaluation results can be used to guide the audit practice.