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Audit Risk Evaluation Method Based on TOPSIS and Choquet Fuzzy Integral
School of Management, Jinan University, Guangzhou, China
Department of Planning and Finance, Shenzhen University, Shenzhen, China
- 1 School of Management, Jinan University, Guangzhou, China
- 2 Department of Planning and Finance, Shenzhen University, Shenzhen, China
American Journal of Industrial and Business Management·Volume 10 (2020)·Pages 815–823·Published 8 April 2020·DOI10.4236/ajibm.2020.104055
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Abstract
In view of the fuzziness of the existing audit risk evaluation methods, a comprehensive evaluation method based on TOPSIS and Choquet fuzzy integral is proposed. Using fuzzy set description and transformation language to evaluate information, based on TOPSIS method to evaluate audit risk, using Choquet fuzzy integral as information integration operator to measure the correlation between attributes. The case study shows that this method can measure the correlation between attributes more accurately and evaluate audit risk effectively.
KeywordsAudit Risk EvaluationTOPSISChoquet Fuzzy Integral
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