Audit opinion of listed companies: A Takagi-Sugeno fuzzy neural network based study

Abstract

Financial indexes of listed companies are closely related to audit opinion. With financial indexes used as variable and data of listed companies as research sample, this paper constructed a model for the prediction of audit opinion basing on the Takagi-Sugeno Fuzzy Neural Network and carried out the validity test. Research results showed that the prediction results of the model are accurate and of great theoretical and practical significance.

Keywords:

• Takagi-Sugeno Fuzzy Neural Network
• Financial Index
• Audit Opinion