MATHEMATICAL METHODS OF QUALITY STANDARD OF COMPONENTS OF AUDITOR RISK

S. A. Kamenetsky and Ju. Ju. Kochinev

Russian Journal of Industrial Economics, 2015, issue 4

Abstract: The paper focuses on the mathematical evaluation of audit risk arising during audits. A mathematical method for qualitative assessment of the audit risk components is proposed, which is based on the theory of fuzzy sets. The implementation of the method is exemplified in the paper.

Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:ach:journl:y:2015:id:314

DOI: 10.17073/2072-1633-2010-4-59-62

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