Intelligent Information Technology (IIT) applications are crucial in the audit process, enhancing quality, effectiveness, and efficiency. The client acceptance process (CAP), one of the critical audit steps, involves subjective evaluations where business managers' claims intersect with independent audit firm managers' expectations. This subjective nature introduces the potential for errors or misjudgments, impacting audit time and costs. In this paper, therefore, we propose a decision support system considering both auditors' subjective judgments and financial data variations for accepting or rejecting a client enterprise. The decision support system consisting of the Fuzzy Analytic Hierarchy Process (AHP), the logistic regression model, and the fuzzy inference system comprises four phases. In the first phase, a logistic regression model is developed using financial ratios to determine the client's probability of being in a close monitoring market (CMM) which represents publicly traded firms that are struggling to meet specific financial indicators or that are exposed to certain risks. In the second phase, the evaluation criteria used by the audit firm to measure the market reputation of the client enterprise are defined, and the weights of the evaluation criteria are obtained by using Fuzzy AHP. In the third phase, the Client Acceptance Score (CAS) representing market reputation of the client is calculated by incorporating the results of a reputation survey and applying the weights assigned to the evaluation criteria obtained in the second phase. Finally, client acceptance risk level (CARL) is obtained by using a fuzzy inference system and a rule-based defined by auditors. The CMM probability value and CAS score obtained in previous phases are used as input values of the fuzzy inference system. The CARL score guides the audit firm in deciding whether to engage with the client. To illustrate the applicability of the proposed model, a case study has been given in the paper.

中文翻译：

---

开发独立审计过程中客户接受的决策支持系统


智能信息技术 (IIT) 应用在审计过程中至关重要，可提高质量、有效性和效率。客户验收流程 (CAP) 是关键的审计步骤之一，涉及主观评估，其中业务经理的主张与独立审计公司经理的期望相交叉。这种主观性可能会导致错误或误判，从而影响审计时间和成本。因此，在本文中，我们提出了一个考虑审计师主观判断和财务数据变化的决策支持系统，以接受或拒绝客户企业。由模糊层次分析法（AHP）、逻辑回归模型和模糊推理系统组成的决策支持系统包括四个阶段。在第一阶段，使用财务比率开发逻辑回归模型，以确定客户处于密切监控市场（CMM）的概率，该市场代表正在努力满足特定财务指标或面临某些风险的上市公司。第二阶段，定义审计事务所衡量客户企业市场声誉的评价标准，并利用模糊层次分析法获得评价标准的权重。在第三阶段，通过结合声誉调查的结果并应用分配给第二阶段获得的评估标准的权重来计算代表客户的市场声誉的客户接受分数（CAS）。最后，通过使用模糊推理系统和审计员定义的基于规则来获得客户接受风险级别（CARL）。 前一阶段获得的CMM概率值和CAS分数作为模糊推理系统的输入值。 CARL 分数指导审计公司决定是否与客户合作。为了说明所提出模型的适用性，本文给出了一个案例研究。