عنوان مقاله [English]
It has long been recognized by certain disciplines (such as psychology) that human judgment is formed against the backdrop
of ambiguity and imprecision that could not be mitigated by the rules and laws of probability. Recently, however, the development
and refinement of Fuzzy theory has been an attempt to mathematically model the human judgment process, despite the
ambiguities and imprecisions. theory and discussing its generalities, will attempt to evaluate its applicability to the practice of accounting and auditing.
The most, if not all, aspects of accounting and auditing practice is, by its very nature, intertwined with making judgments. Making
judgments in these fields, of course, is often based on incomplete and/ or imprecise data. This paper, while introducing the Fuzzy