會計師運用資料下挖技術執行連續性審計：應用之開發
Date Issued
2002
Date
2002
Author(s)
DOI
902416H002046
Abstract
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.
Subjects
Continuous Auditing
Data Mining
Financial Statement Audits
Analytical Procedures
Publisher
臺北市：國立臺灣大學會計學系暨研究所
Type
other
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