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dc.contributor.authorShafiee Sardasht, Morteza
dc.contributor.authorRashedi, Elham
dc.date.accessioned2018-06-01T07:57:25Z
dc.date.available2018-06-01T07:57:25Z
dc.date.issued2018
dc.identifier.urihttp://hdl.handle.net/10272/14820
dc.description.abstractIn the professional circles, factors affecting audit risk are treated independently; however, a more objective approach in assessing detection risk should be involved the relationships among the audit risk factors. This study introduces a framework based on a fuzzy multi-criteria decision support to identify the influencing factors may affect the audit risk model considering the interdependencies among them. We first takes advantages of a fuzzy screening method to screen forty more practical factors may affect the audit risk model out of 58 potential ones. Then, we applied a combined approach of Analytic Network Process (ANP) and Decision-Making Trial and Evaluation Laboratory (DEMATEL) to weight the factors and prioritize them considering their inner and outer dependencies complemented with a case study of Iran. To be more compatible with ambiguities related to human beings and make more useful decisions in the real world, the fuzzy set theory is used. The combined approach used in this study providing correct, precise weight for each factor can explore a more rigorous framework for decision-making in risk assessment by integrating interdependent relationships within and among audit risk factors.es_ES
dc.language.isoenges_ES
dc.publisherUniversidad de Huelvaes_ES
dc.rightsAtribución-NoComercial-SinDerivadas 3.0 España*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/es/*
dc.subject.otherAudit risk modeles_ES
dc.subject.otherAudit risk factorses_ES
dc.subject.otherAnalytic Network Process (ANP)es_ES
dc.subject.otherDecision Making Trial and Evaluation Laboratory (DEMATEL)es_ES
dc.subject.otherFuzzy Set Theoryes_ES
dc.subject.otherIranes_ES
dc.titleIdentifying influencing factors of audit risk model : combined fuzzy ANP-DEMATEL approaches_ES
dc.typeinfo:eu-repo/semantics/articlees_ES
dc.identifier.doi10.4192/1577-8517-v18_4
dc.rights.accessRightsinfo:eu-repo/semantics/openAccesses_ES


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