https://scholars.lib.ntu.edu.tw/handle/123456789/99887
標題: | 會計師運用資料下挖技術執行連續性審計:應用之開發 | 作者: | 吳琮璠 | 關鍵字: | 連續性審計;分析性程序;資料下挖;財務報表審計;Continuous Auditing;Data Mining;Financial Statement Audits;Analytical Procedures | 公開日期: | 2002 | 出版社: | 臺北市:國立臺灣大學會計學系暨研究所 | 摘要: | 本研究之主要目的在運用資料下挖技術以發展財務簽證各科目如 存貨應收帳款、銷貨等科目合理性及預測功能,作為嵌入企業系統之審 計模組以作連續監督之用。 Data mining is the search through real-world data for general patterns that are useful in classifying individual observations and in making reasoned predictions about outcomes The application areas for CPAs are defined to cover the test of reasonableness of various balance sheet accounts and income statement accounts in the financial statement audit area. The analytic and heuristic rules were developed by the study and a focus group including accountants, academics were used to derive consistency of expert opinions. |
URI: | http://ntur.lib.ntu.edu.tw//handle/246246/18410 | 其他識別: | 902416H002046 | Rights: | 國立臺灣大學會計學系暨研究所 |
顯示於: | 會計學系 |
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902416H002046.pdf | 115.62 kB | Adobe PDF | 檢視/開啟 |
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