How to cite this paper
Hajihaa, Z. (2011). Fuzzy audit risk modeling algorithm.Management Science Letters , 1(3), 235-246.
Refrences
Aldhizer GR (1994). An analysis of the effect of auditee-based, auditor-based, and audit risk factors on the discovery and reporting of compliance deficiencies and their association with single audit quality. Ph.D dissertation, Graduate Faculty of Texas Tech University.American Institute of Certified Public Accountants (AICPA): SAS 47. (1983). Audit Risk and Materiality in Conducting an Audit.Audit Organization: Iranian Audit Procedure Revision Committee. (2000) Revised sections with an audit risk management approach. Tehran. Iran.
Beattie, V., Fearnley, & S., Brandt, R. (2002). Auditor independence and audit risk in the UK: a Reconceptualisation, Presented at the American Accounting Association Professionalism and Ethics Symposium, August.
Bedard, J. C., & Graham L. E. (2002). The effects of decision aid orientation on risk factor identification and audit test planning’, Auditing: A Journal of Practice & Theory. 21(2), 39-56.
Bellman, R. E., & Zadeh, L. A. (1970). Decision making in a fuzzy environment, Management. Science. 17, 141-164.
Bezdek. J. C. (1993). Fuzzy models-What are they, and Why?. IEEE Trans. Fuzzy Systems, 1(1), 1-9.
Black, M. (1937). Vagueness: An exercise in logical analysis. Philosophy of Science, 4 (4):427-455.
Blay, A, Kizirian, T., & Dwight., S. (2008). Evidential effort and risk assessment in auditing. Journal of Business & Economics Research. 6, 39-59.
Chang, S. I., Tsai, C. F., & Shih, D. H. (2007). The development of audit detection risk assessment system: Using the fuzzy theory and audit risk model. Expert Systems with Applications, 35(3), 1053-1067.
Committee of Sponsoring Organizations of the Treadway Commission (COSO). (1996). Internal Control Issues in Derivatives Usage, AICPA.Daniel, S. S (1988). Some empirical evidence about the assessment of audit risk in practice, Auditing: A Journal of Practice & Theory (spring), 7(2), 174–18.
Dubois D., & Prade, H. (1980). Fuzzy Sets and Systems. Academic Press, New York.
Dusenbury, R. B. Reimers, J. L. & Wheeler, S.W. (2000). The audit risk model: an empirical test for conditional dependencies among assessed component risks. Auditing: A Journal of Practice & Theory. (Fall).19(2), 105–117.
Haskins, M. E., & Dirsmith, M. W. (1999). Control and Inherent Risk Assessments in Client Engagements: An Examination of Their Interdependencies. Journal of Accounting and Public Policy. 14, 63-83.
Helliar, C., Lyon B., Monroe, G. S., & Woodliff, D. R. (1996). UK auditors’ perceptions of inherent risk. British Accounting Review. 28(1), 45-72.
International Federation of Accountants. (IFAC). (2006). International standards on auditing, ISA No. 200, Objective and General Principles, available at: www.ifac.org.
International Federation of Accountants. (IFAC) (2006). International standards on auditing, ISA No. 315, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement. at: www.ifac.org.
Iranian Association of Certified Public Accountants (IACPA) (2007). Auditing Standard Setting Committee. Iranian Auditing Revised Standards, section 20, 31-5 and 33. (Persian).Tehran, Iran.Jamshidi, M., Titli, A., Zadeh, L., & Boverie, S. (1997). Applications of Fuzzy Logic. Prentice Hall, New Jersey.
Khurana, I. K., & Raman, K. K. (2004). Litigation risk and the financial reporting credibility of big 4 versus non-big 4 audits: evidence from Anglo-American countries. Accounting Review, 79(2), 473-495.Klir, G., & Yuan, B. (1995). Fuzzy sets and fuzzy logic, Prentice Hall, Upper Saddle River, New Jersey.Krishnan, J., & Krishnan, J. (1997). Litigation risk and auditor resignations. Accounting Review, 72(4), 539-560.Law, P. (2008). Auditors’ perceptions of reasonable assurance in audit work and the effectiveness of the audit risk model, Asian Review of Accounting. 16(2), 160-178.
Lee, D. H. & Park, D. (1997). An efficient algorithm for fuzzy weighted average, Fuzzy Sets and Systems. 87, 39-45.
Lemon, W. M., Tatum, K. W., & Turley, W. S. (2000). Developments in the Audit Methodologies of Large Accounting Firms. (UK: ABG Professional Information).
Low, K. Y. (2004). The effects of industry specialization on audit risk assessments and audit-planning decisions. Accounting Review. 79(1), 201-219.
Mamdani, E. H. (1975). Application of fuzzy logic to approximate reasoning using linguistic synthesis, IEEE Transactions on Computers, 26(12), 1182-1191.Medintu, D. (2009). Managing issues in risk assessment in auditing process. The Ninth International Conference. Investments and Economic Recovery.Mock, T. J., Wright, A., & Srivastava, R. P. (1998). Audit program planning using a belief function framework. University of Kansas Audit Research Symposium.Mujumdar, P. P. & Sasikumar, K. (2002). A fuzzy risk approach for seasonal water quality management of a river system, Water Resources Res.Nikkhah, Z., & Makui, A. (2011). Designing fuzzy expert system for creating and ranking of tourism scenarios using fuzzy AHP method. Management Science Letters, 1(1), 29-40.
Roese, N. J. & Olson, J. M. (1995). What might have been. The Social Psychology of Counterfactual Thinking, Mahwah, NJ: Lawrence Erlbaum Associates.
Ross, T. J. (2004). Fuzzy logic with engineering application. 2nd Edition. John Wiley & Sons Ltd.Seyedhoseini, S. M., Jassbi, J., & Pilevari, N. (2010). Application of adaptive Neuro fuzzy inference system in measurement of supply chain agility: Real case study of a manufacturing company. African. Journal of Business Management. 4(1), 83-96.
Siler, W., & Buckley, J. J. (2005). Fuzzy expert Systems and fuzzy reasoning. John Willey & Sons. Inc.Strawser, R. (1990). Human information processing and the consistency of the audit risk mode. Accounting & Business Research. 21, 67-75.
The MathWorks (MATLAB). (2007). Fuzzy Logic Toolbox 2 User’s Guide.Tanaka, K. & Sugeno, M. (1992). Stability analysis and design of fuzzy control systems, Fuzzy Sets and Systems, 45(2), 135-156
Terano, T. (1994). Fuzzy engineering and LIFE project, Fuzzy Systems. IEEE World Congress on Computational Intelligence, Proceedings of the Th ird IEEE Conference.
Turner, J. L., Mock, T. J., & Srivastava, R. P. (2002). A Conceptual Framework and Case Studies on Audit Planning and Evaluation Given the Potential for Fraud, Proceeding s of the 2002 Deloitte & Touche University of Kansas Symposium on Auditing Problems.Wüstemann, J. (2005). Evaluation and Response to Risk in International Accounting and Audit Systems: Framework and German Experiences. The Journal of Corporation Law, 29, 449-466.
Yardley, J. A. (1989). Explaining the conditional nature of the audit risk mode. Journal of Accounting Education. 7(1), 107-114.
Zadeh, L. A. (1965). Fuzzy sets. Information and Control. 8, 338–353.
Beattie, V., Fearnley, & S., Brandt, R. (2002). Auditor independence and audit risk in the UK: a Reconceptualisation, Presented at the American Accounting Association Professionalism and Ethics Symposium, August.
Bedard, J. C., & Graham L. E. (2002). The effects of decision aid orientation on risk factor identification and audit test planning’, Auditing: A Journal of Practice & Theory. 21(2), 39-56.
Bellman, R. E., & Zadeh, L. A. (1970). Decision making in a fuzzy environment, Management. Science. 17, 141-164.
Bezdek. J. C. (1993). Fuzzy models-What are they, and Why?. IEEE Trans. Fuzzy Systems, 1(1), 1-9.
Black, M. (1937). Vagueness: An exercise in logical analysis. Philosophy of Science, 4 (4):427-455.
Blay, A, Kizirian, T., & Dwight., S. (2008). Evidential effort and risk assessment in auditing. Journal of Business & Economics Research. 6, 39-59.
Chang, S. I., Tsai, C. F., & Shih, D. H. (2007). The development of audit detection risk assessment system: Using the fuzzy theory and audit risk model. Expert Systems with Applications, 35(3), 1053-1067.
Committee of Sponsoring Organizations of the Treadway Commission (COSO). (1996). Internal Control Issues in Derivatives Usage, AICPA.Daniel, S. S (1988). Some empirical evidence about the assessment of audit risk in practice, Auditing: A Journal of Practice & Theory (spring), 7(2), 174–18.
Dubois D., & Prade, H. (1980). Fuzzy Sets and Systems. Academic Press, New York.
Dusenbury, R. B. Reimers, J. L. & Wheeler, S.W. (2000). The audit risk model: an empirical test for conditional dependencies among assessed component risks. Auditing: A Journal of Practice & Theory. (Fall).19(2), 105–117.
Haskins, M. E., & Dirsmith, M. W. (1999). Control and Inherent Risk Assessments in Client Engagements: An Examination of Their Interdependencies. Journal of Accounting and Public Policy. 14, 63-83.
Helliar, C., Lyon B., Monroe, G. S., & Woodliff, D. R. (1996). UK auditors’ perceptions of inherent risk. British Accounting Review. 28(1), 45-72.
International Federation of Accountants. (IFAC). (2006). International standards on auditing, ISA No. 200, Objective and General Principles, available at: www.ifac.org.
International Federation of Accountants. (IFAC) (2006). International standards on auditing, ISA No. 315, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement. at: www.ifac.org.
Iranian Association of Certified Public Accountants (IACPA) (2007). Auditing Standard Setting Committee. Iranian Auditing Revised Standards, section 20, 31-5 and 33. (Persian).Tehran, Iran.Jamshidi, M., Titli, A., Zadeh, L., & Boverie, S. (1997). Applications of Fuzzy Logic. Prentice Hall, New Jersey.
Khurana, I. K., & Raman, K. K. (2004). Litigation risk and the financial reporting credibility of big 4 versus non-big 4 audits: evidence from Anglo-American countries. Accounting Review, 79(2), 473-495.Klir, G., & Yuan, B. (1995). Fuzzy sets and fuzzy logic, Prentice Hall, Upper Saddle River, New Jersey.Krishnan, J., & Krishnan, J. (1997). Litigation risk and auditor resignations. Accounting Review, 72(4), 539-560.Law, P. (2008). Auditors’ perceptions of reasonable assurance in audit work and the effectiveness of the audit risk model, Asian Review of Accounting. 16(2), 160-178.
Lee, D. H. & Park, D. (1997). An efficient algorithm for fuzzy weighted average, Fuzzy Sets and Systems. 87, 39-45.
Lemon, W. M., Tatum, K. W., & Turley, W. S. (2000). Developments in the Audit Methodologies of Large Accounting Firms. (UK: ABG Professional Information).
Low, K. Y. (2004). The effects of industry specialization on audit risk assessments and audit-planning decisions. Accounting Review. 79(1), 201-219.
Mamdani, E. H. (1975). Application of fuzzy logic to approximate reasoning using linguistic synthesis, IEEE Transactions on Computers, 26(12), 1182-1191.Medintu, D. (2009). Managing issues in risk assessment in auditing process. The Ninth International Conference. Investments and Economic Recovery.Mock, T. J., Wright, A., & Srivastava, R. P. (1998). Audit program planning using a belief function framework. University of Kansas Audit Research Symposium.Mujumdar, P. P. & Sasikumar, K. (2002). A fuzzy risk approach for seasonal water quality management of a river system, Water Resources Res.Nikkhah, Z., & Makui, A. (2011). Designing fuzzy expert system for creating and ranking of tourism scenarios using fuzzy AHP method. Management Science Letters, 1(1), 29-40.
Roese, N. J. & Olson, J. M. (1995). What might have been. The Social Psychology of Counterfactual Thinking, Mahwah, NJ: Lawrence Erlbaum Associates.
Ross, T. J. (2004). Fuzzy logic with engineering application. 2nd Edition. John Wiley & Sons Ltd.Seyedhoseini, S. M., Jassbi, J., & Pilevari, N. (2010). Application of adaptive Neuro fuzzy inference system in measurement of supply chain agility: Real case study of a manufacturing company. African. Journal of Business Management. 4(1), 83-96.
Siler, W., & Buckley, J. J. (2005). Fuzzy expert Systems and fuzzy reasoning. John Willey & Sons. Inc.Strawser, R. (1990). Human information processing and the consistency of the audit risk mode. Accounting & Business Research. 21, 67-75.
The MathWorks (MATLAB). (2007). Fuzzy Logic Toolbox 2 User’s Guide.Tanaka, K. & Sugeno, M. (1992). Stability analysis and design of fuzzy control systems, Fuzzy Sets and Systems, 45(2), 135-156
Terano, T. (1994). Fuzzy engineering and LIFE project, Fuzzy Systems. IEEE World Congress on Computational Intelligence, Proceedings of the Th ird IEEE Conference.
Turner, J. L., Mock, T. J., & Srivastava, R. P. (2002). A Conceptual Framework and Case Studies on Audit Planning and Evaluation Given the Potential for Fraud, Proceeding s of the 2002 Deloitte & Touche University of Kansas Symposium on Auditing Problems.Wüstemann, J. (2005). Evaluation and Response to Risk in International Accounting and Audit Systems: Framework and German Experiences. The Journal of Corporation Law, 29, 449-466.
Yardley, J. A. (1989). Explaining the conditional nature of the audit risk mode. Journal of Accounting Education. 7(1), 107-114.
Zadeh, L. A. (1965). Fuzzy sets. Information and Control. 8, 338–353.