Evaluation on The Factors Affecting The Quality of Social Audit Based on FAHP

摘要

In recent years, the exposure of the mansions of Silver, Enron and other major financial scandals led an unprecedented credit crisis and moral crisis to the audit, and they also raises people's researching interest in the quality of audit and its impact factors. At present, domestic and foreign scholars have done lots of work on the factors affecting the quality of audit, but the literature is mostly qualitative not quantitative. This paper uses fuzzy analytic hierarchy process to determine the weight of main factors affecting the quality of auditing.