• DocumentCode
    1592615
  • Title

    An expert decision support system for auditor `going concern´ evaluations

  • Author

    Harris, Carolyn K. ; Harris, William T., Jr.

  • Author_Institution
    Lamar Univ., Beaumont, TX, USA
  • fYear
    1990
  • Firstpage
    155
  • Lastpage
    160
  • Abstract
    A prototype expert system which emulates the process of combining a series of objective and subjective assessments to reach a likelihood of failure of nonfailure of a business entity is reported. Rules are based on official auditing standards and on interviews with auditing experts. Case studies were used to validate the model
  • Keywords
    auditing; commerce; decision support systems; expert systems; financial data processing; auditing experts; auditing standards; business entity; expert decision support system; going concern evaluations; likelihood of failure; subjective assessments; Computer science; Decision making; Decision support systems; Expert systems; Guidelines; Law; Prototypes; Solvents; Synthetic aperture sonar; Uncertainty;
  • fLanguage
    English
  • Publisher
    ieee
  • Conference_Titel
    Applied Computing, 1990., Proceedings of the 1990 Symposium on
  • Conference_Location
    Fayetteville, AR
  • Print_ISBN
    0-8186-2031-5
  • Type

    conf

  • DOI
    10.1109/SOAC.1990.82158
  • Filename
    82158
    • Link To Document
    https://search.isc.ac/dl/search/defaultta.aspx?DTC=49&DC=1592615