期刊名称：American Journal of Industrial and Business Management
印刷版ISSN：2164-5167
电子版ISSN：2164-5175
出版年度：2020
卷号：10
期号：4
页码：815-823
DOI：10.4236/ajibm.2020.104055
出版社：Scientific Research Publishing
摘要：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.
关键词：Audit Risk Evaluation;TOPSIS;Choquet Fuzzy Integral
