KNOWLEDGE-BASED DECISION SUPPORT SYSTEM FOR ACCOUNTING AUDITORS

被引：0

作者：

MAROSE, RA ^{[1
]}

ROTHENBERG, D ^{[1
]}

SANKARAN, S ^{[1
]}

机构：

[1] INDUCT INFERENCE INC, RINGWOOD, NJ 07456 USA

来源：

IFIP TRANSACTIONS A-COMPUTER SCIENCE AND TECHNOLOGY | 1992年 / 9卷

关键词：

ARTIFICIAL INTELLIGENCE; GENERAL; APPLICATIONS AND EXPERT SYSTEMS; INFORMATION SYSTEM APPLICATIONS;

D O I：

暂无

中图分类号：

TP [自动化技术、计算机技术];

学科分类号：

0812 ;

摘要：

AUDITCHECK is a statistical based hybrid ''neural network'' microcomputer system used to analyze the financial statements of firms being audited. Anomalies that are normally undiscernible without extensive field work are identified by models that detect both logical and statistical inconsistencies among income and balance sheet accounts. For each of the major financial statements of the firm, its output includes a measure of the likelihood of a misstatement. It produces a measure of the likelihood of a misstatement in the financial account as well as an explanation of the logic underlying its assessment. AUDITCHECK it is being used by field auditors of a ''Big Six'' accounting firm which has requested that its name be withheld from publication for competitive reasons.

引用

页码：201 / 213

页数：13

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