长庚大学学生出席国际会议报告书 - 长庚大学研发处.pdf

長庚大學學生出席國際會議報告書 填寫日期 ： 101 年 5 月 16 日 系所及年級 企管所博士班五年級 報告人姓名 賴虹霖 學號 D9640101 會議期間 101 年 5 月 7 日 5 月 8 日 核定補助日期 101 年 3 月 26 日 會議地點 印尼/巴里島 會議名稱 ( 中文) 2012 年作業研究與統計國際研討會 (英文) Annual International Conference on Operations Research and Statistics ORS 2012 發表論文題目 ( 中文) 區間值模糊數應用於審計風險之多評準評估方法 (請附論文全 (英文) A multi-criteria evaluation method based on interval-valued fuzzy sets for 文） managing audit risk Since investors often rely on audited financial statements to make decisions in investing securities of companies, an external audit is mandated for publicly traded companies. Investors believe that auditors will provide independent assurance for the companies’ financial statements conforming to Generally Accepted Accounting Principles. Therefore, auditors often carried the audit risk and the possibility of submitting wrong opinions which will lead to litigation risk. However, related information provided by companies for auditing usually has significant economic and social consequences on various parties. It is always an uncertain and complex situation for an audit firm to evaluate acceptance of potential new clients. In particular, in an uncertain and 內容摘要 complex situation, making a choice becomes more difficult for decision makers. Audit firm’s decision makers need a useful