哪位老师能帮我翻译一下中文摘要阿,谢谢了

来源:百度知道 编辑:UC知道 时间:2024/06/16 11:32:15
摘要:本文首先对国家审计风险要素进行了系统的分析,按审计成因把审计风险要素归类为三类,即审计环境方面的因素、审计主体方面的因素和审计客体方面的因素。然后简单的阐述了综合评价的一般步骤,它可归结为明确评价目的,确定评价对象,建立评价指标体系,建立与各项评价指标相对应的权重系数,选择或构造综合评价模型,计算各系统的综合评价值并进行排序或分类。接着根据风险因素分析的结果和评价步骤采用模糊综合评价法,按照各个风险层次的特点构建国家审计风险的单层内模糊综合评价模型,然后根据单层的评价结果合成得到审计活动的预期风险系数,最后利用构建的该模型对电力工程审计进行举例分析。

Abstract: The first national audit of the risk factors for the analysis of the system, according to the audit of the causes of the audit risk factor is classified into three categories, namely, environmental audit, audit of the main factors and auditing aspects of the object. And then simply set out a comprehensive evaluation of the general steps, it may boil down to a clear evaluation of the purpose of the evaluation to identify the object, the establishment of evaluation index system, and the establishment of the evaluation index corresponding to the weight factor, or choose to construct a comprehensive evaluation of the model to calculate the Comprehensive evaluation system of values and sort or classification. Then according to the analysis of the risk factors and evaluation of the results of these fuzzy comprehensive evaluation method, according to various levels of risk characteristics of building a national audit of the risk of single-layer inside the fuzzy comprehensive eval