中文摘要：

财务报表保险招标风险评价是一个复杂的决策过程，也是财务报表保险制度（FSI）顺利实施的技术支撑环节，其关键在于寻求最为合理的评价方法，审计独立性风险评价模型将粗糙集理论引入审计领域，并进行相应的算法设计，从而解决招标信息系统中存在的不精确信息分类问题。

英文摘要：

The financial report insurance invites bids the risk evaluation is a complicated decision process, is also the financial report insurance system （FSI） technique of the smooth implement to prop up the link, its key lies in looking for the most reasonable evaluation method, audit independent sex risk evaluation model to lead the coarseness gathers the theories into audit the realm, and carry on the homologous calculate way design, thus resolving the invitation to bid information system the existent not accurate information classification problem.