关键词: 证据理论, 审计证据, 证据融合, 信任函数, 模糊隶属度

Abstract: It is difficult to interpret the uncertainty of audit conclusion by traditional probability.While D-S evidence theory is an effective means to deal with uncertainty.As a consequence，D-S evidence theory is applied to study the audit evidence fusion.For the fusion of audit evidence，the computation of basic probability assignment function based on triangle fuzzy membership function is proposed and the judgement rules for fused evidence are presented.The effectiveness of this method is demonstrated through an illustrative example.

Key words: evidence theory, audit evidence, evidence fusion, belief function, fuzzy membership