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Évaluation du risque d'audit : proposition d'un modèle linguistique fondé sur la logique floue

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  • Cédric Lesage

Abstract

The judgment of the reliability of the financial Statements is obtained by the aggregation of the elementary risk assessments of numerous audit tasks. But the available numeric models do not suit the auditors who tend to express their judgments by words when confronted with uncertainty. Therefore we have conceived a fuzzy model, that appears to be more reliable than the numeric models.

Suggested Citation

  • Cédric Lesage, 1999. "Évaluation du risque d'audit : proposition d'un modèle linguistique fondé sur la logique floue," ACCRA, Association francophone de comptabilité, vol. 5(2), pages 107-126.
    • Handle: RePEc:cai:accafc:cca_052_0107
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