PLANET is an expert system for audit risk assessment and audit test selection. At present it is undergoing worldwide field testing by Price Waterhouse audit teams. As a case study, PLANET illustrates a complex interplay of audit methodology issues and expert systems development techniques, and...

CROSBY III automatically constructs explanations for financial results. The key elements of the program are (1) a body of raw financial data to be explained, (2) an extensible knowledge base of financial relations expressed as algebraic constraints, (3) a selection of possible explanatory...