MCDMAudit Planning and Risk Assessment

审计风险模型

审计风险模型是由美国注册会计师协会（AICPA）制定的一个基础性框架，它通过将总体审计风险分解为三个组成部分：固有风险、控制风险和检查风险，来构建审计规划。该模型指导审计师根据每个账户或认定中的风险水平来分配资源和设计审计程序。

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The neighbourhood of related methods — select a node to explore.

审计风险模型

American Institute of Certified Public Accountants (AICPA). (2015). Audit Risk. AU-C Section 200. AICPA Professional Standards. link ↗
Arens, A. A., Elder, R. J., & Beasley, M. S. (2014). Auditing and assurance services (15th ed.). Pearson Education. link ↗

ScholarGate. (2026, June 3). Audit Risk Model for Risk-Based Audit Planning. ScholarGate. https://scholargate.app/zh/accounting/audit-risk-model

Set this method beside its closest kin and read them side by side — the library lays the books on the table; the choice is yours.