Capex: A Knowledge-Based Expert System for Substantive Audit Planning: An Audit Planning Expert System (Rutgers Series in Accounting Research) - Hardcover

Boritz, J. Efrim; Wensley, Anthony K. P.

Hardcover

ISBN 10: 1558760563 ISBN 13: 9781558760561

Verlag: SAGE Publications Inc, 1995

Inhaltsangabe

CAPEX (Canadian Audit Planning Expert System) is a knowledge-based system designed to generate substantive audit program plans using an assertion-based risk-oriented approach to structuring audit objectives and the assessment of audit evidence. This type of approach is advocated by major professional accounting bodies and used by an increasing number of major audit firms both in North America and around the world. The book provides an overview of CAPEX, including the user interface and key outputs, addresses the knowledge acquisition process, knowledge representation, system validation, lessons learned, system limitations, and suggestions for future research, as well as including various appendixes, figures, tables, and references. To generate an audit program CAPEX uses an extensive body of encoded knowledge about audit evidence-gathering, using both tests of detail and analytical procedures. In its present implementation, CAPEX can generate audits for revenue, receipts, and receiva

Details zur Ausgabe

• Verlag: SAGE Publications Inc
• Erscheinungsdatum: 1995
• Sprache: Englisch
• ISBN 10: 1558760563
• ISBN 13: 9781558760561
• Einband: Gebundene Ausgabe
• Anzahl der Seiten: 308
• Kontakt zum Hersteller: Nicht verfügbar
• Verantwortliche Person: Nicht verfügbar