“…4,5 The MABAC has a straightforward computational procedure, and a sound logic that displays the foundation of rational decision-making. 6,7 Because of its merits, the MABAC method has been extended and used to handle lots of realistic decision-making problems, such as medical treatment service matching, 8 failure mode and effect analysis, 5 supplier evaluation and selection, 9 university web pages evaluation, 7 public evaluation of shared bicycles, 10 nontraditional machining processes selection, 11 and material selection. 12 Therefore, it is natural to utilize the MABAC method to manage the UTAE problems involving comprehensive audit elements.…”