Bharadwaj, Anandhi; Karan, Vijay; Mahapatra, Radha K.; … - In: Intelligent Systems in Accounting, Finance and Management 3 (1994) 3, pp. 149-164
Auditors who must express an opinion on the financial statements of publicly held enterprises must perform a series of risk assessments as the basis for selecting appropriate audit procedures to be performed. Although many auditing expert systems have been developed for individual components of...