Some Empirical Evidence about the Assessment of Audit Risk in Practice.
通过调查审计经理对应收账款审计风险的评估，检验了权威审计风险模型在实际中的应用，发现审计人员并未按模型建议的方式组合风险要素。
Abstract The purpose of this paper is to investigate empirically the application to actual practice of the audit risk models outlined in SAS No. 39, SAS No. 47 and the Canadian Institute of Chartered Accountants (CICA) study, "Extent of Audit Testing." Risk assessments for accounts receivable were solicited from a sample of audit managers. The auditors were asked to assess the audit risk for accounts receivable for an actual audit engagement and to decompose the risk assessment into the components discussed in SAS No. 39 and SAS No. 47. This information was then analyzed to determine how these several components were combined to assess audit risk. Analysis indicated that the auditors did not combine the components of audit risk in the manner suggested by any of the authoritative models.