Analytical Approaches to Audit Risk: A Survey and Analysis.
综述了审计风险测量与控制中模型使用的文献，批判性检验了一个代表性审计风险模型并指出其缺陷，提出了实际应用规则。
Abstract This paper surveys the growing body of auditing literature which advocates the use of models in the measurement and control of audit risk. This paper critically examines a representative audit risk model and identifies several flaws in the model which limit its applicability in practice. In order to assist auditors in avoiding problems which may arise from using the audit risk model, the paper proposes a set of rules for its application in practice.