بررسي موانع استفاده از منطق فازي در حسابرسي مستقل در ايران

Study Obstacles of the Utilization of Fuzzy Logic in External Audit in Iran

The object of this research is finding of reasons lead to fuzzy logic and fuzzy systems didnʹt use in audit, despite these techniques have many advantages in audit. In this research six hypotheses tested by statistics methods. In first hypothesis had considered lack of sufficient knowledge of auditors about fuzzy logic and its applications as one of obstacles of its utilization in audit. In next hypotheses less of study resources about applications of fuzzy logic, hesitation about economic advantages of its utilization, difficulties of its utilization, lack of sufficient confidence about results of its utilization and finally, enigma about that if it utilized decision making perform better, as other utilization obstacles of fuzzy logic and fuzzy systems in audit. In this research each hypotheses had tested by received information of two statistics populations in audit profession such as audit organization and audit firms those are members of IACPA. The results of statistics tests explain: regard to these studies about presence each studied obstacles there arenʹt much differences between opinions of personal of audit organization and audit firms while about ranking and materiality of each studies obstacles there are differences between opinions of personal of audit organization and audit firms.