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1、ResearchontheCPAAuditIndependenceRiskAssessmentBasedontheRoughSetTheoryResearchontheCPAAuditIndependenceRiskAssessmentBasedontheRoughSetTheory**ThispaperissupportedbyHumanitiesSocialSciencesSubsidizationProjectofHeilongjiangProvinceEducationDepartment(N
2、o.2005-10554019).**XiumeiRen(1965-),professoranddirectorofAccountingDepartmentofDaqingPetroleumInstitute;Researchfields:AuditandAccounting;Address:MailboxNo.19,DaqingPetroleumInstitute,Daqing,HeilongjiangProvince,P.R.China;Postcode:163318.***JikunShi(19
3、81-),postgraduateofEconomicManagementSchoolofDaqingPetroleumInstitute;Researchfields:AuditandAccounting;Address:MailboxNo.19,DaqingPetroleumInstitute,Daqing,HeilongjiangProvince,P.R.China;Postcode:163318.****GuangbaoZhang(1980-),lecturerofEconomicManage
4、mentSchoolofDaqingPetroleumInstitute;Researchfields:AuditandAccounting;Address:MailboxNo.19,DaqingPetroleumInstitute,Daqing,HeilongjiangProvince,P.R.China;Postcode:163318.XiumeiRen**JikunShi***GuangbaoZhang****DaqingPetroleumInstituteAbstract:Theassessm
5、entmodeoftheCPAauditindependenceriskbasedontheRoughSetTheoryisariskassessmentmethodandusingtheAnalyticalHierarchyProcess,whoseaimistosolvethebidmanagementintheprocessoftheFinancialStatementInsurance.Firstly,accordingtothegeneralinstanceoftheaccountantof
6、fice,theexpertsgradetheriskelementstoestablishthedecision-makingtable;secondly,constructthejudgmentmatrixusingtheattributiondependencedegreeofVariablePrecisionRoughSettoobtainrelativeimportance,andfurthergetthegeneralimportanceforallofriskelements;Final
7、ly,establishthegeneralassessmentmodeoftheauditindependencerisk.Keywords:roughsettheory;auditindependencerisk;assessmentmode1.IntroductionIndependenceforCPA’sauditisthetheoryfootstoneandthesouloftheengagingoccupation.Inrecentyears,CPA’sauditindependenceh
8、asbeenterriblyhavocked,whichwasprovedbyaseriesoftheaccounting&auditingfraudulentcaseshappenedinthedomesticandabroad.Independence Standards Board(ISB)issued“AnExposureDraftonConceptualFrameworkforAuditorIndependence”in2000,whichfi
