方法对比

	审计中的分析程序	欺诈风险评估
领域	会计学	会计学
方法族	MCDM	MCDM
起源年份	1983	2002
提出者	American Institute of Certified Public Accountants (AICPA)	American Institute of Certified Public Accountants (AICPA)
类型	Audit procedure methodology	Fraud risk assessment and audit procedure framework
开创性文献	American Institute of Certified Public Accountants (AICPA). (2015). Analytical Procedures. AU-C Section 520. AICPA Professional Standards.	American Institute of Certified Public Accountants (AICPA). (2016). Consideration of Fraud in a Financial Statement Audit. AU-C Section 240. AICPA Professional Standards.
别名	Analytical Review, Ratio Analysis, Trend Analysis	Fraud Brainstorming, Fraud Risk Identification, Anti-Fraud Assessment
相关	4	4
摘要	Analytical procedures are evaluations of financial information made by studying plausible relationships among both financial and non-financial data. Rather than testing individual transactions, auditors develop expectations about what numbers should be and compare them to actual results, investigating significant differences. This approach is both required during audit planning and is often more cost-effective than detailed transaction testing.	Fraud Risk Assessment is a structured audit methodology required by the American Institute of Certified Public Accountants (AICPA) for identifying and evaluating risks that financial statements could be materially misstated due to fraud. Unlike audit risk assessment focused on error, fraud assessment considers intentional deception by management or employees, incorporating fraud theory, the corporate environment, and specific fraud risk factors to design targeted audit procedures.