haku: @indexterm ACCOUNTING INFORMATION SYSTEMS / yhteensä: 204
viite: 106 / 204
| Tekijä: | Steinbart, P. J. |
| Otsikko: | The construction of a rule-basic expert system as a method for studying materiality judgments. |
| Lehti: | Accounting Review
1987 : JAN, VOL. 62:1, p. 97-116 |
| Asiasana: | AUDITING DECISION MAKING ACCOUNTING INFORMATION SYSTEMS |
| Kieli: | eng |
| Tiivistelmä: | The author explains the construction of an expert system for making planning stage substantiality judgements. The purpose of this study was to examine how various types of information influence those judgements. The materiality base has influence on the choice by the financial statement users. Information and knowledge about the planned use of the financial statements and the essence of the audit contract then affects the selection of the rates. |
SCIMA