TITLE:
Audit Risk Evaluation Method Based on TOPSIS and Choquet Fuzzy Integral
AUTHORS:
Fangyuan Zhong, Yuqian Deng
KEYWORDS:
Audit Risk Evaluation, TOPSIS, Choquet Fuzzy Integral
JOURNAL NAME:
American Journal of Industrial and Business Management,
Vol.10 No.4,
April
23,
2020
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.