Toward a More Consistent Model for Audit Risk.
澄清了审计风险规划和评估的建模概念，基于SAS第47号定义开发了一个新模型，该模型在概念上不同于通用模型，并正式扩展和重新定义了一些树状模型中的概念。
Abstract This paper attempts to clarify the modeling concepts of audit risk planning and of audit risk evaluation. From the SAS No. 47 definition of audit risk and its components, a model is developed and shown to be conceptually different from the one commonly accepted. This model then formally extends and redefines some concepts introduced by similar, tree-like models which, although consistent with the definition of audit risk, are not quite complete for risk planning and risk evaluation.