Reaching and audit opinion : an expert system approach

Pao Yue-kong Library Electronic Theses Database

Reaching and audit opinion : an expert system approach

 

Author: Yu, Shi-kuen Charles
Title: Reaching and audit opinion : an expert system approach
Degree: M.Sc.
Year: 1996
Subject: Auditing
Expert systems (Computer science)
Hong Kong Polytechnic University -- Dissertations
Department: Dept. of Computing
Pages: 112 leaves : ill. ; 30 cm
Language: English
InnoPac Record: http://library.polyu.edu.hk/record=b1234968
URI: http://theses.lib.polyu.edu.hk/handle/200/5119
Abstract: This dissertation concerns with design of a prototype expert system in reaching an audit opinion. Forming an audit opinion is the final stage of an audit process. Auditors should consider all information and the explanations obtained during the course of audit before reaching an audit opinion. The audit judgment is modelled by cognitive model. It is regarded as the pivotal application as audit opinion involves judgment processes that are both factual and heuristics. Meanwhile, the expert system will also improve training among audit clerks, who are believed to be less experienced, by highlighting important factors during audit opinion formulation process. The contributions from this research are that an expert system would alleviate the burden of auditors by highlighting important issues during problem diagnosis, saving time to working on other strategic matters, and offering training to subordinates. Because of limitation in scope of this development, successful outcome of this project will contribute a deeper insight into more extensive and exhaustive development of expert systems within the audit process.

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