This article focuses on the research of the c orre ctne s s - di stingui shing o f data semotme problem thh is falen across in the transaction - based auditing and the fuzzy synthetic evaluation problem that is faced in the system - based auditing 本文主要研究帐项基础审计中所遇到的数据语义正确性判别问题及制度基础审计中所面临的模糊综合评价问题。
