期刊论文

The Application of Fuzzy-AHP on the Audit Inherent Risk Assessment

中文

数学的实践与认识

1000-0984

2005

35

12

44-50

10.3969/j.issn.1000-0984.2005.12.008

本校为第一机构

在分析审计固有风险影响因素的基础上,建立固有风险评估结构模型,并运用模糊层次分析法(Fuzzy-AHP)确定评估指标权重.最后,利用加权平均法得出经专家评估的审计项目固有风险比率.

With the analysis of the factors affecting audit inherent risk assessment, the hierarchy model of inherent risk assessment is established. And then, the Fuzzy-AHP is applied to determine the weights of assessment indexes. Finally, the method of weighted mean is used to calcula...