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审计检查风险定量评价是风险导向审计的关键环节。为了对检查风险进行科学有效的评价,降低审计失败率,本文从影响检查风险的大量模糊指标出发,建立审计检查风险评价指标体系,并借助ANP(网络层次法)与Fuzzy(模糊综合评价法)的相关原理与方法,构建审计检查风险评价模型,从而为审计工作实务定量评估提供系统完整的参考框架,同时为提高审计风险模型的实务操作性提供理论依据。
Decision-making problems in the area of financial status evaluation have been considered very important. Making incorrect decisions in firms is very likely to cause financial crises and distress. Pred...
Business, economic, and agricultural YES-or-NO decision making problems often require multiple, different and specific expertises. This is due to the nature of such problems in which decisions may be ...
In the present paper, a fuzzy logic based method is combined with wavelet decomposition to develop a step-by-step dynamic hybrid model for the estimation of financial time series. Empirical tests on f...
The model is aimed to discriminate the 'good' and the 'bad' companies in Russian corporate sector based on their financial statements data based on Russian Accounting Standards. The data sample consi...
The reliance on experts’ decision is considered a very efficient solution especially in case of ill-structured and vague decision making situations. This necessitates being able to identify the expert...
Business, economic, and agricultural YES-or-NO decision making problems often require multiple, different and specific expertises. This is due to the nature of such problems in which decisions may be ...
The multiple, different and specific expertises are often needed in making YES-or-NO (YES/NO) decisions for treating a variety of business, economic, and agricultural decision problems. T...
A marketing-mix setting model is presented. The all four P’s are integrated and identified. The model makes strong utilization of relevant experts’ knowledge and expertise through a fuzzy-decision-mak...
This article presents a new science-based approach which identifies the most effective current-period short-term objective of an enterprise, which is usually set based on the pure judgment of top mana...

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