COMPARATIVE ESTIMATION OF AUDIT EVIDENCES EFFICIENCY WHEN GROUNDING THE DECISION OF AUDITOR PROCEDURES MODIFICATION
The article views the notion of audit evidences efficiency and proposes the mathematical model based on expert estimations and fuzzy-set theory. The proposed model allows to quantitatively estimate and ground the decision on audit procedures modification when it is necessary to get additional or alt...
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| Main Author: | |
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| Format: | Article |
| Language: | English |
| Published: |
Tatar Educational Center “Taglimat” Ltd.
2013-03-01
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| Series: | Russian Journal of Economics and Law |
| Subjects: | |
| Online Access: | https://www.rusjel.ru/jour/article/view/1097 |
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