拟议的电子表格透明度定义和措施
Proposed Spreadsheet Transparency Definition and Measures
摘要：
审计师要求财务模型透明，但对于这到底意味着什么，还没有达成共识。如果没有一个清晰的建模透明度定义，我们就无法知道我们的模型何时是“透明的”。金融建模界争论哪些方法更透明或更不透明，好像透明度是一个可量化的实体，但不存在任何度量。如果没有透明性度量，建模者就无法客观地评估方法并知道哪些方法可以提高模型的透明度。本文提出了一个电子表格建模透明度的定义，该定义足够具体，可以为审计人员创建度量和自动化工具，以确定模型是否满足透明度要求。该定义还为建模者提供了客观地比较电子表格建模方法以选择最符合其目标的方法的能力。
英文摘要：
Auditors demand financial models be transparent yet no consensus exists on what that means precisely. Without a clear modeling transparency definition we cannot know when our models are "transparent". The financial modeling community debates which methods are more or less transparent as though transparency is a quantifiable entity yet no measures exist. Without a transparency measure modelers cannot objectively evaluate methods and know which improves model transparency. This paper proposes a definition for spreadsheet modeling transparency that is specific enough to create measures and automation tools for auditors to determine if a model meets transparency requirements. The definition also provides modelers the ability to objectively compare spreadsheet modeling methods to select which best meets their goals.
机构、总结、中文摘要均由AI分析而来，可能存在错误，请以论文正文为准。
