Studying of Assessing Materiality by Fuzzy Logic Theory
碩士 === 靜宜大學 === 會計學系 === 101 === Traditionally, CPA often meet misstatements during the course of an audit, each of which demands a binary materiality assessment. There should be value in considering the adoption of the fuzzy theory in making materiality assessments. The fuzzy system assess mate...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2013
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| Online Access: | http://ndltd.ncl.edu.tw/handle/62945662924908115831 |