统计研究
統計研究
통계연구
Statistical Research
2005年
7期
80-81
,共2页
审计机关%审计项目%选择%熵权法
審計機關%審計項目%選擇%熵權法
심계궤관%심계항목%선택%적권법
Based on the database of the auditees, this paper introduces the method of entropy-weighted coefficients to the selection of audit projects when the audit organs make their annual audit plan. The method is superior to others in that it contains both the objective intrinsic information and the professional judgment. Meanwhile, the method can be easily mastered by auditors and applied in various areas. At the second half of the paper, a case study is given to illustrate the application of the method of entropyweighted coefficients in the selection of audit projects.
