吳琮璠2006-07-262018-06-292006-07-262018-06-292002http://ntur.lib.ntu.edu.tw//handle/246246/18410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.application/pdf118396 bytesapplication/pdfzh-TW國立臺灣大學會計學系暨研究所連續性審計分析性程序資料下挖財務報表審計Continuous AuditingData MiningFinancial Statement AuditsAnalytical Proceduresotherhttp://ntur.lib.ntu.edu.tw/bitstream/246246/18410/1/902416H002046.pdf