A Risk Analysis Approach to Auditing.
介绍了Ernst & Whinney审计方法，这是一种风险分析方法，通过整合公司经营环境、财务与经营结果以及内部控制，对财务报表中重要账户或交易组进行风险评估。
Abstract The Ernst & Whinney Audit Approach is a risk analysis methodology that effectively operationalizes the concepts in SAS No. 47. The approach focuses on the combined impact of a company's operating environment, financial and operating results, and system of internal controls on each important account or group of transactions in the financial statements. The integration of these factors in a formalized risk analysis is the key element in the approach. Operating components rather than transaction cycles -- provide the framework. And heavy emphasis is placed on using analytical review procedures in the various phases of the audit.