Research and Control of Audit Risk Based on Fuzzy Comprehensive Evaluation

With the development of the market economy and the richness of the accounting content, audit plays an increasing important role in exposing the economic data errors and fraud and safe guarding market order. But owing to the objective existence of operating risk and limitation of audit technique, audit risk is inevitable to some extent. In this paper, fuzzy comprehensive evaluation model and the combination of AHP, the establishment of audit risk assess mechanism to determine she risk profile audit and audit the development of this strategy, to reduce the risk of audit.