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Full-Text Articles in Business

Guide To Analytical Procedures, Janet L. Colbert Oct 1991

Guide To Analytical Procedures, Janet L. Colbert

Woman C.P.A.

No abstract provided.


Development And , Application Of Expert Systems In Audit Services, Eric L. Denna, James V. Hansen, Rayman D. Meservy Jun 1991

Development And , Application Of Expert Systems In Audit Services, Eric L. Denna, James V. Hansen, Rayman D. Meservy

Faculty Publications

Professional auditing has become much more complex over the past decade. This development has engendered a need for leveraging auditor expertise. In an attempt to meet this need, public accounting firms have been actively involved in supporting the development and application of artificial intelligence methods in audit services, which forms the foundation of their business. Much of the development and application of artificial intelligence in auditing has taken the form of expert systems. This paper examines the current state of the art and provides a framework for analysis of present work, as well as a guide to future efforts.


Notice To Practitioners: Audit, Review, And Compilation Considerations : When A Predecessor Accountant Has Ceased Operations, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1991

Notice To Practitioners: Audit, Review, And Compilation Considerations : When A Predecessor Accountant Has Ceased Operations, American Institute Of Certified Public Accountants. Auditing Standards Division

AICPA Professional Standards

No abstract provided.