Control Risk Assessments: Do They Relate to Errors?
检验了审计准则委员会提出的控制风险评估草案中的75个控制结构变量，发现控制环境、会计系统和控制程序变量与错误率显著相关。
Abstract The article informs that the Auditing Standards Board has issued an exposure draft concerning the assessment of control risk, including consideration of the control environment, the accounting system, and control procedures as key elements of entities' control structures. A total of 75 operational variables for control structure elements are tested by correlating these variables to total error rates and errors at the account level. With respect to total error interrelationships, over one-half of the measures tied to the control environment were significantly related to the incidence of error. Seventy percent of the accounting system measures and 100 percent of the control procedures at an aggregate level are strongly associated with error.