The Use of the Analytic Hierarchy Process as an Aid in Planning the Nature and Extent of Audit Procedures.
研究了层次分析法（AHP）作为多准则加权方法，帮助审计师规划审计程序的性质与范围。以应收账款审计为例，按可靠性、成本和有效性三个标准比较分析性复核、函证和后续收款测试，并基于审计师判断给出程序排序和权重，指导审计资源分配。
Abstract This paper examines a multiple-criteria, pairwise-weighting method -- the Analytic Hierarchy Process (AHP) -- as an aid in planning the nature and extent of audit procedures. An accounts receivable audit example is examined comparing the procedures of analytic review, confirmations, and test of subsequent collections along three evaluation criteria: reliability, cost, and validity. As a guide for allocating audit resources (time), the AHP would suggest both the ranking and weighting of the procedures based upon the auditor's judgmental input data. This method can also be applied to audit decisions in selecting different audit programs, internal control procedures, statistical sampling techniques, and analytic review techniques. Empirical evidence is needed to compare the AHP along various dimensions to other multiple criteria methods.