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
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;
Conference_Titel :
Applied Computing, 1990., Proceedings of the 1990 Symposium on
Conference_Location :
Fayetteville, AR
Print_ISBN :
0-8186-2031-5
DOI :
10.1109/SOAC.1990.82158
