Authors : I.I. Rakhmanova, R.V. Nagumanova and N.A. Naumova
Abstract: With the increasing complexity of economic relations (increased requirements for tax control, the value of the tax audit requirements for the quality of evidence and others). Required justification value of audit risks are not using probabilistic and statistical models, using methods that take into account the auditor’s judgment. In this regard also, the role of techniques based on expert assessments and the theory of fuzzy sets. Theory of fuzzy sets to evaluate the relationship of quantity and quality, the contradictions between them, do not take into account the empirical probability and confidence auditor. Assessment of audit risk, based on the theory of fuzzy sets, allows you to objectively assess for factors affecting the components of audit risk. Unlike other methods, the addition of alternative does not change the order of previously ranked sets.
I.I. Rakhmanova, R.V. Nagumanova and N.A. Naumova, 2016. Application of Fuzzy Sets Theory to Assessment of Audit Risk in a Tax Audit. International Business Management, 10: 6149-6152.